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2024 (8) TMI 1192 - HC - GSTSuspension of GST officer / Tax Officer - Challenge to suspension order based on allegations of issuing registration without proper verification - registration issued to Prabhat Singh without verifying the report submitted by the State Tax Officer who conducted the field survey - HELD THAT - The order of suspension cannot be revoked, and if the petitioner is allowed to join duty, he may tamper with material evidence. Therefore, this Court finds no infirmity or illegality in the order passed by the second respondent. The respondents are directed to complete the disciplinary proceedings against the petitioner within a period of six months from the date of receipt of a copy of this order - Petition dismissed.
Issues:
Challenge to suspension order based on allegations of issuing registration without proper verification and causing financial loss; Recommendation for a detailed inquiry against department officials involved in sanctioning refund claims to fake exporters. Analysis: The Writ Petition was filed challenging the suspension order of the petitioner, who was appointed as a Junior Assistant in the State Tax Appellate Tribunal and later promoted to higher positions. The suspension was based on the allegation that the petitioner issued registration to a dealer without verifying the report submitted by the State Tax Officer, resulting in financial loss. Additionally, a recommendation was made for a detailed inquiry against department officials involved in sanctioning refund claims to fake exporters. The Government, after examining the circumstances and documents, accorded sanction for a detailed inquiry by the Directorate of Vigilance and Anti-Corruption against the petitioner and other officials involved in sanctioning refund claims to fake exporters. The magnitude of the money transaction and clear involvement of department officials were considered in authorizing the inquiry. The Court found no infirmity or illegality in the suspension order, as allowing the petitioner to join duty could lead to tampering with material evidence. Consequently, the Writ Petition was dismissed, but the respondents were directed to complete disciplinary proceedings against the petitioner within six months from the date of the order. No costs were imposed in this matter.
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