2023 (6) TMI 628

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kar, Advocate For the Opposite Parties : Mr. T.K. Satapathy, Sr. Standing Counsel for Central GST, C.Ex & Customs and Mr. Sunil Mishra, SC for Revenue ORDER This matter is taken up through hybrid mode. 2. Heard Mr. R.P. Kar, learned counsel for the petitioner, Mr. Sunil Mishra, learned Standing Counsel for Revenue and Mr. T.K. Satpathy, learned Sr. Standing Counsel for Central GST & CT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alty 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 lea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sconceived one and the same cannot be sustained in the eye of law. That apart, the impugned order is also appealable one and instead of availing the alternative remedy, the petitioner has approached this Court in the present writ petition, which cannot be sustained. 6. Having heard learned counsel for the parties and after going through the record, it is admitted fact that the authorization for....