Sheshnath Adyaprasad Singh Vs Union of India (Bombay High Court)
Disciplinary action should be taken against concerned officers for losing original documents: Bombay HC
Summary: The Bombay High Court, in Sheshnath Adyaprasad Singh v. Union of India (W.P. Nos. 9626 & 9627 of 2024), issued an interim order regarding the loss of original purchase invoices submitted by the petitioner in response to a Show Cause Notice (SCN). Despite the Commissioner of CGST Pune-1 admitting in an affidavit that the documents were received, a contradictory statement was later issued by the department, denying receipt. The petitioner had sought the return of these documents since October 2023 but received no response. The court observed that the department’s lack of clarity and conflicting statements raised serious concerns of misconduct. As a result, the High Court stayed the implementation and recovery under the impugned order until final disposal and directed the matter to be reported to the Central Board of Indirect Taxes and Customs (CBIC) and other authorities for necessary action. The court noted that no explanation was provided regarding who searched for the missing documents or whether any disciplinary action was taken against the responsible officers. It emphasized that losing these documents had prejudiced both the petitioner’s case and the department’s own position. The Commissioner and other involved officers were directed to explain why disciplinary action should not be initiated. The court also instructed the respondent officials to justify why they made contradictory statements regarding the documents’ receipt and loss. The interim relief granted on July 15, 2024, was extended until the final hearing of the petitions.
