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2026 Supreme(All) 376

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW
Sangeeta Chandra, Amitabh Kumar Rai, JJ.
State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Deptt. U.P. Govt. Lko And Another - Petitioners
Versus
Anshul Jagannath - Respondent
WRIT – A No. - 9798 of 2023
Decided On : 10-03-2026

Advocates Appeared:
For the Petitioner: C.S.C.
For the Respondent: Anshuman Singh, Ajey Shanker Tewari, Ishaan Tewari

Court-fixed timeline for disciplinary proceedings revokes suspension on expiry but permits continuation; punishment vitiated if show-cause reply ignored – Remit for fresh order on technical grounds.

Headnote:(A) U.P. Government Servants (Discipline and Appeal) Rules, 1999 - Rule 9(4) - U.P. Government Servants Conduct Rules, 1956 - Rule 3 - UPGST Rules, 2017 - Rule 138B - Timeline fixed by court for completing disciplinary proceedings solely linked to revocation of suspension order upon non-compliance; does not bar continuation or conclusion of proceedings thereafter - No requirement to seek extension where order's consequence limited to suspension - Prior judgments on mandatory timelines not applicable where stipulation confined to suspension (Paras 14-20).

(B) Disciplinary proceedings - Punishment order - Disciplinary authority must consider reply to show-cause notice - Non-consideration vitiates order at punishment stage - Where punishment set aside on technical/procedural grounds, remit to authority to complete afresh from vitiated stage, balancing interests of justice and public administration (Paras 22-30).

Facts of the case:
Respondent, posted as Assistant Commissioner (Mobile Squad), found negligent in acting on undocumented vehicles, detaining bus with illegal goods without action, and delayed reporting - Suspended, charge-sheeted on three counts of integrity violation, slackness, indiscipline - Enquiry held Charges 1 partly, 2 & 3 fully proved - Punishment of censure and stoppage of four increments imposed post-consent - Tribunal quashed proceedings for delay beyond court-fixed timeline - Writ challenges Tribunal order.

Findings of Court:
Disciplinary proceedings validly continued beyond timeline as it pertained only to suspension revocation - Punishment order unsustainable for ignoring reply to show-cause - Liberty to pass fresh punishment order after considering reply within three months.

Issues: (i) Whether enquiry vitiated for not completing within court-fixed two-month timeline from prior writ; (ii) If not, whether Tribunal should have remanded for fresh enquiry from defect stage on procedural lapses (Para 14).

Ratio Decidendi: Court order fixing time for enquiry completion, failing which suspension revoked, does not terminate proceedings - Timeline protects against prolonged suspension, not shields delinquent from accountability - Distinguishes facts from precedents requiring extensions - On defects, authority's failure to address show-cause reply breaches natural justice; remand appropriate over outright quashal for technical flaws to uphold discipline.

Result: Writ petition partly allowed; Tribunal order modified granting liberty for fresh punishment order.

Table of Content
1. disciplinary proceedings initiated for negligence in tax inspections. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9)
2. debate on court timeline vitiating enquiry proceedings. (Para 10 , 11 , 12 , 13)
3. timeline fixed solely revokes suspension, not enquiry. (Para 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21)
4. procedural defects warrant remand from vitiated stage. (Para 22 , 23)
5. punishment vitiated by ignoring show-cause reply. (Para 24 , 25 , 26 , 27 , 28)
6. writ partly allowed; fresh punishment order directed. (Para 29 , 30 , 31)

JUDGMENT :

Amitabh Kumar Rai, J.

1. Heard Shri S. M. Ryokwar, learned Additional Advocate General assisted by Shri Anirudh Singh, learned Standing Counsel appearing for the State-petitioners and Shri Ajay Shankar Tiwari, learned counsel for the respondent.

2. The instant writ petition has been filed seeking the relief for quashing the judgment and order dated 18.04.2023 passed by the State Public Service Tribunal, Lucknow in Claim Petition No.1708 of 2022 “Anshul Jagannath vs. State of U.P. and another”.

3. Brief facts of the present case are that an inquiry was conducted by the Special Investigation Branch (SIB) Unit of the department with respect to the period when the sole respondent, Anshul Jagannath was posted as Assistant Commissioner (Mobile Squad), Commercial Tax at Unnao. The SIB Unit, during the inquiry, found that 22 iron scrap-loaded vehicles without any documents were present at M/s Jagdamba Metallise, Unnao on 02.03.2021, but the respondent failed to take any action and was, therefore, found prima facie guilty of negligence and slackness in the discharge of his duties.

4. The respondent was suspended vide order dated 27.04.2021 and disciplinary proceedings were initiated against him under the U.P. Government Servants (Discipline and Appeal) Rules, 1999 (hereinafter referred to as “Rules, 1999”). The Additional Commissioner Grade-I, Commercial Tax, Lucknow, was appointed as Enquiry Officer.

5. A charge sheet dated 29.06.2021 was issued against the respondent, containing three charges, which are as follows:

(I) Charge No. 1: At the factory of the aforesaid firm, 22 vehicles loaded with raw material of iron scrap were found standing outside and goods worth more than Rs. 50,000/- were found without an e-Way bill, in violation of Rule 138B of the UPGST Rules, 2017. However, during the posting of the respondent at the Mobile Squad, Unnao from 07.09.2020 to 02.03.2021 (the date of inspection), no such vehicles for inward or outward supply were addressed by the respondent, indicating connivance on his part. Accordingly, the sole respondent was found guilty of violating Rule 3 of the U.P. Government Servants Conduct Rules, 1956, for failing to carry out his responsibilities and duties with absolute integrity and devotion to duty.

(ii) Charge No. 2: On 10.03.2021, the sole respondent detained a passenger bus for inspection and found that some goods were being illegally transported. However, he did not take any action. The respondent spoke with the owner of the bus over the mobile phone and allegedly bargained to provide him an illegal benefit. The audio clip of the conversation between the sole respondent and the bus owner was broadcast on the news channel “Nav Bharat Times”. Accordingly, the sole respondent was found guilty of violating Rule 3 of the U.P. Government Servants Conduct Rules, 1956.

(iii) Charge No. 3: After detaining the aforesaid passenger vehicle, the sole respondent sent an SMS to the departmental server with a delay of two hours and Interception No.554963 was received from the server. Further, the order in Form GST MOV-02 for verification of goods loaded on the vehicle was issued with a delay of seven hours. In this manner, the sole respondent violated Circular No.1819010, dated 09.05.2018, as he did not ensure compliance with the instructions contained therein. This indicates indiscipline and a disregard for government instructions.

6. The sole respondent submitted his reply to t

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