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 High Court determined that the search and seizure authority, having been granted authorization by the Joint ...