Y. Kayalvizhi Vs Secretary (Madras High Court)
Madras High Court held that disciplinary proceedings initiated against Deputy Commissioner of GST is liable to be set aside since there was no negligence or omission on the part of the petitioner.
Facts- While the petitioner was working as a Deputy Commissioner (GST-Appeal) (FAC) Madurai and Tirunelveli, she was issued with a show cause notice under Rule 17(a) of Tamil Nadu Civil Services (Discipline and Appeal) Rules, 1955 on 13.09.2021. The petitioner has submitted her explanation on 13.07.2022. Not satisfied with the explanation, the 2nd respondent has passed an order on 28.02.2022 imposing a punishment of stoppage of increment for two years with cumulative effect.
The petitioner had challenged the said order before the 1st respondent by way of an appeal dated 23.09.2022. The 1st respondent herein rejected the said appeal confirming the order of punishment. Challenging the same, the present writ petition has been filed.
Conclusion- Held that neither the Original Authority nor the Appellate Authority have arrived at any finding that the cancelled E way bills were not found even in the master file. Therefore, the petitioner cannot be found to have acted negligently or omitted to follow prescribed procedures which are essential for the exercise of statutory powers.
