HC Orders Fresh Consideration as GST Inquiry Officer Gave Inadequate Opportunity

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 document...