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HC on AP Tax Officer Promotion: Pending Enquiry Cannot Block Consideration

Case Law Details

TaxGuru Citation
2025 taxguru.in 6863
Case Name
N.Srinivasa Rao Vs State of Andhra Pradesh And Others (Andhra Pradesh High Court)
Date of Judgement/Order
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N.Srinivasa Rao Vs State of Andhra Pradesh And Others (Andhra Pradesh High Court)

Andhra Pradesh High Court Orders Promotion Consideration for Officer with Pending Disciplinary Inquiry

In a recent ruling, the Andhra Pradesh High Court addressed a writ petition filed by N.Srinivasa Rao, a former Deputy Commissioner of State Tax, challenging the denial of his promotion to the post of Additional Commissioner of State Tax. The denial stemmed from a pending departmental inquiry that had been initiated against him over two years prior but had not been concluded. The court’s decision hinged on the adherence to established administrative rules regarding the timely conclusion of such inquiries.

N.Srinivasa Rao, who was appointed as a Commercial Tax Officer in 1998 and later promoted to Deputy Commissioner, was issued Articles of Charges on March 9, 2023. The charges alleged that he had developed a private website parallel to the official GST Portal, which was seen as a lack of integrity and discipline. While he submitted a written explanation denying the allegations, an Inquiry Officer was appointed on January 8, 2024, and the proceedings remained unresolved for a prolonged period. Due to the pendency of this inquiry, the authorities rejected his claim for promotion to the post of Additional Commissioner of State Tax via a memo dated January 25, 2023.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,237

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