Officer Cannot Be Suspended for Fraud Occurring After His Adverse GST Report

Malikhan Singh Vs State of U.P. And 4 Others (Allahabad High Court) The petitioner, a State Tax Officer, challenged a suspension order dated 23.08.2025 issued by the Commissioner, State Tax, Uttar Pradesh under the U.P. Government Servant (Discipline and Appeal) Rules, 1999. The High Court heard the matter after the State submitted instructions and agreed to proceed on the basis of the available record. According to the petitioner, he was posted as a State Tax Officer in Sector-2, Etawah on 19.01.2023. A firm, M/s B.K. Traders, applied for GST registration on 13.10.2024. Under the circular dat...