Orissa HC Dismisses GST Writ Due to Disputed Facts & Alternative Appeal Remedy

Manoj Kumar Debnath Vs Commissioner of Commercial Taxes And Goods And Services Tax (Orissa High Court) In the case before the Orissa High Court, the petitioner challenged the authorization issued in Form GST INS-01 dated 18 December 2023 by the Joint Commissioner of State Tax authorizing inspection and search of the petitioner’s premises under Section 67(2) of the CGST/OGST Act, as well as the order dated 1 March 2025 passed under Section 122 read with Section 130 of the GST Act imposing penalty and fine. The petitioner, a registered dealer engaged in the garment business at Malkangiri, had ...