Case Law Details
J and T Gems and Jewellery Pvt Ltd Vs Dy. Commissioner of State Tax (Orissa High Court)
The Orissa High Court heard the case of J and T Gems and Jewellery Pvt Ltd vs. Dy. Commissioner of State Tax concerning a search and seizure operation conducted by Mr. M.K. Pradhan, authorized by the Joint Commissioner of State Tax. The petitioner raised a dispute regarding the authority’s jurisdiction in passing the order of demand and penalty under Section 130 of the OGST/CGST Act.
The Orissa High Court determined that the search and seizure authority, having been granted authorization by the Joint Commissioner of State Tax, acted within its jurisdiction in carrying out the operation and issuing the order under Annexure-10. The court rejected the contention that the authority exceeded its jurisdiction and emphasized that the principle of not being a judge of one’s own cause does not apply in this case. The order was passed under Section 130 of the OGST/CGST Act, and if it had been passed under Section 73 or Section 74, the situation might have been different. However, since the order is appealable, the court disposed of the writ petition, granting the petitioner the liberty to pursue remedies before the appropriate authority.
Conclusion: The Orissa High Court’s decision in the case of J and T Gems and Jewellery Pvt Ltd vs. Dy. Commissioner of State Tax affirms the jurisdiction of the search and seizure authority to pass an order of demand and penalty under Section 130 of the OGST/CGST Act. The court clarifies that the authority acted within its competency, and the principle of not being a judge of one’s own cause does not apply in this context. The petitioner is granted the liberty to pursue remedies through the appropriate authority, considering the order’s appealable nature.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
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