2026 (5) TMI 1223

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Deputy Commissioner of State Tax to make search of the premise of the petitioner in exercising the powers conferred upon him under sub-section (2) of Section 67 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 (for short, "the GST Act") and the order dated 1st March, 2025 passed by the Deputy Commissioner of State Tax, CT and GST, Enforcement Unit, Jeypore under Section 122 read with Section 130 of the GST Act vide Annexure-6, the petitioner has approached this Court by way of filing this writ petition under Articles 226 and 227 of the Constitution of India. 2. The petitioner, a registered person under the GST Act, deals garments in the town of Malkangiri. On 19th December, 2023, a spot summon u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation-opposite parties forcefully submitted that if the argument of the learned Senior Advocate is accepted then the scope of determination contemplated under Section 122 read with Section 130 would be rendered otiose. The Revenue can not only has power to adjudicate upon the facts and determination of stock discrepancy by initiating proceeding under Section 73 or Section 74, as the case may be, but also the procedure adopted in the present case. He made valiant attempt to justify the action of the Deputy Commissioner of State Tax and contended that since stock register was not maintained nor filed return in Form GSTR-3B for the period 2023-24, the authority concerned has correctly quantified the stock discrepancy by adopting plausible meth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....adesh, (2021) 3 SCR 406, held, inter alia, that where an effective alternative remedy is available to the aggrieved person, the High Court ought to restrain itself from exercising power under Article 226 of the Constitution of India and when a right is created by statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution of India. It is made clear that this rule of exhaustion of statutory remedies is a rule of policy, convenience and discretion. 8. As has already been observed supra disputed questions of fact being involved in the present matter, this Court desists from ....