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TMI Blog2023 (6) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... d search and seizure operation of the petitioner s premises and thereafter passed the order of demand under Annexure-10 imposing penalty and fine under Section 130 of the OGST/CGST Act to the tune of Rs. 5,48,13,320/-. The dispute raised before this Court that the search and seizure authority having passed the order under Annexure-10 has exceeded its jurisdiction is rejected. Rather the authority has acted within the competency to pass such order. Therefore, the contention raised that he cannot be a judge of his own cause, that principle is not applicable to the present case. Had the same been passed under Section 73 or Section 74 of the Act, then matter would have been different. But here the order has been passed under Section 130 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on that basis, he caused inspection, search and seizure and passed the demand order on 15.04.2023 under Section 130 of the OGST/CGST Act vide Annexure-10 by levying penalty and fine on the petitioner in lieu of the confiscation. He further contended that Mr. M.K. Pradhan being the search and seizure officer, he has no authority to pass the final order and as such, he has acted as the judge of his own cause. Therefore, he seeks interference of this Court. 5. Mr. Suinil Mishra, learned Standing Counsel for the Revenue contended that the contention raised by learned counsel for the petitioner has no justification because the power has been vested with Mr. M.K. Pradhan for making search and seizure and as such he has also got the power to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch and seizure authority having passed the order under Annexure-10 has exceeded its jurisdiction is rejected. Rather the authority has acted within the competency to pass such order. Therefore, the contention raised that he cannot be a judge of his own cause, that principle is not applicable to the present case. Had the same been passed under Section 73 or Section 74 of the Act, then matter would have been different. But here the order has been passed under Section 130 of the OGST/CGST Act. Though certain other questions were raised by Mr. R.P. Kar, learned counsel for the petitioner, in view of the fact that the order impugned is appealable one, this Court disposes of the writ petition giving liberty to the petitioner to pursue its remed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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