GST Search authority can pass order of demand & penalty under Section 130

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 Hi

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