9911796707
TMI Blog2024 (10) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to file an affidavit as to what steps have been taken against his subordinate, who has challenged his authority. However, no affidavit has been filed by him. The Assistant Commissioner seems to be asserting his authority over and above the order passed in appeal by the Joint Commissioner, who has already observed that the application has to be treated within time and has to be decided on merits - Assistant Commissioner, a subordinate officer has refused to examine the case on merits and again dismissed the application as time barred. Such an approach adopted by the subordinate officer is the result of the virtual failure of system of hierarchy in the CGST. If subordinate officers do not comply with the appellate orders, it would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred. Therefore, I remand back the instant matter to the proper officer to examine the refund application of the appellant afresh and on merits alone. The proper officer shall pass a detailed speaking, order after going through the submissions of the appellant and he shall adhere to the principles of Natural Justice.. 4. In view of the above, I pass the following order:- ORDER This impugned order is set aside and the appeal filed by the appellant is allowed conditionally mentioned in Para 3.2 supra. 3. The Assistant Commissioner, one Sewa Ram, again heard the application and passed an order, wherein, he mentions a letter sent to the Joint Commissioner seeking clarification or order in appeal, dated 14.12.2023. The Joint Commissioner answer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it would be something sort of administrative chaos. Such officers are required to be dealt with by the Department in a strict manner, so that they may not create a precedent for others to start insubordination. It also reflects in general public faith in filing appeals, which would be wavered if the appellate orders are not complied with. Litigation is also forced unnecessarily before this Court. Such insubordination requires to be dealt with more strictness. 8. Accordingly, we direct the Commissioner to take appropriate departmental action against the concerned Assistant Commissioner, Sewa Ram, for his insubordination, by initiating proceedings for major penalty. 9. We dispose of this writ petition by setting aside the order of Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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