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Indian Laws - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Disciplinary proceedings against the officer of CGST / Central ...

Case Laws     Indian Laws

January 10, 2022

Disciplinary proceedings against the officer of CGST / Central excise department - trap/transaction - enquiry officer exonerated both of them against petitioners, employees of department of CGST and Central Excise - Upon considering the provisions of P.C. Act, it cannot be held that chances of conviction of petitioners in the criminal trial involving the same facts are totally bleak. We are unable to hold that the nature of findings mentioned in the order of disciplinary authority forms any legal impediment for proceeding with the criminal case. - HC

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