Either way is not so good for testing. Use dependency injection to get the DI container to create the db context and inject it into the controller constructor.
EDIT: a little more on testing
If you can test you can see if you application works per spec before you publish.
If you can't test easily you won't write your test.
from that chat room:
Okay, so on a trivial application you write it and it doesn't change very much,
but on a non trivial application you get these nasty things called dependencies, which when you change one breaks a lot of shit, so you use Dependency injection to inject a repo that you can fake, and then you can write unit tests in order to make sure your code doesn't