Dismissing an employee without inquiry under Article 311(2) requires clear justification and adherence to procedural rules. The decision in this case was valid due to serious misconduct and inability to conduct a fair inquiry.

PER: MR. SANTOSH MEHRA, MEMBER (A)

In this OA, the applicant has asked for the following reliefs:

a. To call for records pertaining to the impugned order dated 08.11.2024 in reference No. GEXCOM/VIG/129/2024-VIG O/o COMMR-CGST-BENGALURU(S), passed by the 4^th Respondent (vide ANNEXURE – A8).

b. To quash the impugned order dated 08.11.2024 in reference No. GEXCOM/VIG/129/2024-VIG O/o COMMR-CGST- BENGALURU (S), passed by the 4^th Respondent (vide ANNEXURE – A8).

c. Direct the Respondents to reinstate the Applicant with all consequential benefits.

d. Pass any other order or direction that this Hon’ble Tribunal deems fit and necessary in the facts and circumstances of the present case and in the interest of justice and equity.

The facts in nutshell are as follows:

1. The applicant herein is a Group ‘B’ officer who came to be appointed as Inspector of Commercial Taxes, pursuant to direct recruitment vide appointment order dated 16.12.2021 and she reported as Inspector of Commercial taxes in her place of posting i.e., Central Tax, Bengaluru, Audit –I on 28.12.2021.

2. ⁠ Later on she came to be transferred from Bengaluru Audit – I to PCCO (on loan basis to DGGI, Bengaluru) vide transfer order bearing Establishment Order No. 115/2023 dated 04.05.2023.

3. ⁠ She along with some other accomplice officers entered the premises of an individual who was allegedly carrying out some illegal business including evasion of taxes of more than Rs. 50 Crores.

4. ⁠ On the basis of certain information received from these people who according to the applicant, were indulging in illegal business, the applicant was suspended by an order dated 10th September 2024. Also a criminal case was registered against her on 09.09.2024 vide FIR in Cr.No.0231/2024 under sections 115(2), 126(2), 127(2), 140(2), 3(5), 308(2) and 319(2) of the Bharatiya Nyaya Sanhita (BNS), 2023 at Baiyyappanahalli Police Station. On the same day the applicant was repatriated to PCCO (CGST) Zone, Bangalore to Bangalore South Office during the period of suspension. She was arrested and subsequently released on bail on 04.10.2024.

5. ⁠ On 8^th November 2024, the Respondents passed an order inflicting a major penalty of Dismissal from Service on him under Article 311 (2).

6. ⁠ The applicant has approached this Tribunal, through this OA asking for the reliefs mentioned as above.

7. ⁠It is stated by the learned counsel for the applicant that throughout, the applicant had an outstanding professional record. That her service record is outstanding is reflected from the very high grade she has got in her APAR. Annual Performance Appraisal Committee and accordingly Annual Performance Appraisal Report was drawn as against the Applicant for the period from 15.06.2022 to 14.09.2022, wherein Applicant had excelled the same with 9.04 grace grade.

⁠Likewise, the officers who accompanied the applicant also had outstanding career records. One of them has a blemish free career record of over 30 years.

8. While working in the office of the Director General of GST Intelligence, main work of the Applicant is to gather information from the various business activities regarding evasion of GST taxes and collect such materials unofficially to detect the evasion of taxes. Since the duty of the Applicant is relate