Deputy Comm. Acted Within his Competency if Carried Out Search & Seizure on Basis of Authorisation of Joint Comm.: HC

Case Details: J and T Gems and Jewellery (P.) Ltd. v. Deputy Commissioner of State Tax - [2023] 151 taxmann.com 364 (Orissa)

Judiciary and Counsel Details

• • Dr B.R. Sarangi & M.S. Raman, JJ.
  • R.P. Kar, Adv. for the Petitioner.
  • T.K. Satapathy, Sr. Standing Counsel & Sunil Mishra for the Respondent.

Facts of the Case

In the present case, the petitioner challenged the confiscation order passed by the Deputy Commissioner on the ground that the officer has exceeded its jurisdiction. It was contended that the Joint Commissioner issued authorization for inspection, search and seizure but the officer had no authority to pass the final order.

High Court Held

The Honorable High Court noted that the authorization for inspection, search and seizure has been granted by the Joint Commissioner of State Tax. In that view of the matter, the claim made by the petitioner that the seizure officer had no authority to pass the order was absolutely misconceived one since he had also got the power to pass the order with regard to imposition of penalty and fine under Section 130.

The Court further noted that this contention could have been raised, had the same been passed under Section 73 and 74 of the GST Act. Therefore, it was held that the principle that he cannot be a judge of his own cause would not be applicable to the present case and petition was dismissed.