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HC Orders Fresh Consideration as GST Inquiry Officer Gave Inadequate Opportunity

Case Law Details

TaxGuru Citation
2025 taxguru.in 11709
Case Name
Ritesh Barnawal Vs State of U.P. And 3 Others (Allahabad High Court)
Date of Judgement/Order
Only available for paid members
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Ritesh Barnawal Vs State of U.P. And 3 Others (Allahabad High Court)

The petitioner, an Assistant Commissioner of State Tax, challenged his suspension and subsequent disciplinary proceedings arising from allegations related to a bogus GST-registered firm that had wrongfully claimed ITC. He argued that the charges pertained to a period before his posting at the relevant location, and that the only allegation concerning his tenure—the grant of additional time to the firm—was justified as part of fair procedure. He further contended that the inquiry was conducted in undue haste, with documents provided belatedly and only one day allowed to respond before the inquiry officer submitted the report. The State maintained that the inquiry had been conducted and a show cause notice issued, making it appropriate for the disciplinary authority to decide. The High Court declined to interfere at this stage, directing the authority to consider the petitioner’s reply and decide the matter strictly in accordance with law within one month, while leaving suspension issues to the department.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

1. Heard Sri R.K. Ojha, learned Senior Counsel assisted by Shri Prashant Mishra, learned counsel for the petitioner and Sri Rahul Malviya, learned Standing Counsel, who appears for State-respondents.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,652

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