Jagannathdham Superstructures Pvt Ltd Vs Deputy Director (Orissa High Court)
In a recent judgment, the Orissa High Court, in the matter of Jagannathdham Superstructures Pvt Ltd Vs Deputy Director, addressed a significant legal issue concerning the refusal to grant certified copies of order/note sheets and a search warrant. The judgment, which consolidates several Writ Petitions, provides a comprehensive analysis of the facts, arguments presented by both parties, and the court’s reasoning leading to the dismissal of the petition.
I. Factual Matrix of the Case
The case involves multiple Writ Petitions, with W.P.(C) No.25400 of 2022 serving as the leading case for adjudication. The petitioners challenge rejection letters issued by the Deputy Director, DGGI, refusing to grant certified copies of order/note sheets and a search warrant. Other petitions challenge show-cause notices for non-payment of GST on “Works Contract Services” issued by the same Deputy Director.
The petitioner in W.P.(C) No.25400 of 2022 is a private limited company engaged in providing works contract services. The Directorate General of Goods and Service Tax Intelligence (DGGI) conducted a search and seizure operation at the petitioner’s premises on 14.06.2019 based on a search warrant. Subsequently, show-cause notices were issued, and the petitioner sought certified copies of the search warrant and order sheets, which were denied by the Deputy Director.
II. Petitioner’s Submissions
The petitioner argued several key points:
