(Reserved on 07.01.2026)

CENTRAL ADMINISTRATIVE TRIBUNAL JABALPUR BENCH (Circuit Bench at Bilaspur)

Jabalpur, this the 20th day of February, 2026 HON’BLE MR. JUSTICE AKHIL KUMAR SRIVASTAVA, JUDICIAL MEMBER HON’BLE SMT. MALLIKA ARYA, ADMINISTRATIVE MEMBER Original Application No. 14 of 2025 Gaurav Tripathi, S/o Shri K.K. Tripathi, Age 43 years, Senior Audit Officer under office of Principal Accountant General (Audit), Chhattisgarh, Raipur under office of Comptroller and Auditor General of India (C&AG).

Address – Flat No. 302, Block C-1, Karsan Heritage Apartment, Daldal Seoni Road, Mowa, Raipur – 492007.

Place of employment – Office of Principal Accountant General (Audit), PAG (Audit), Chhattisgarh, Zero Point, P.O Vidhansabha, Raipur, Chhattisgarh - 493111. …….Applicant V E R S U S Comptroller and Auditor General of India (C&AG of India), Office of Comptroller and Auditor General of India, 9, Deen

1.

Dayal Upadhyay Marg, New Delhi - 110124.

Principal Accountant General (Audit), Chhattisgarh, Raipur Zero Point, Opposite Vidhan Sabha, Raipur - 493111.

4. Deputy Director, Central Revenue Audit Wing, IVth Floor, Audit Bhawan, Jhansi Road, Gwalior -474002.

5. Shri Sahjanand, Senior Audit Officer, GE Section, Central Revenue Audit Wing, IVth Floor, Audit Bhawan, Jhansi Road, Gwalior - 474002. ……Respondents Advocate for the applicant: The applicant in-person (absent)

Advocate for the respondents: Shri Jitendra Nath Nande O R D E R By Akhil Kumar Srivastava, JM.-

When the matter was taken up on 07.01.2026, the applicant, who is appearing in-person, was not present, therefore, looking to the nature of issue involved in the present OA, we proceeded with the matter under Rule 15(1) of CAT (Procedure) Rules, 1987 and heard learned counsel for the respondents. The order was reserved and time was granted to the applicant to file written submissions but the same has not been filed within stipulated period.

2. The applicant is aggrieved by the order dated 26.07.2022 (Annexure A-4) by which he has been transferred from Direct Taxes Wing (Revenue Audit Wing) to Central Expenditure Wing. The 3. As per the OA, the applicant was transferred from Direct Tax (Revenue Audit) Wing, CRA, Raipur to Central Expenditure Wing in Central Revenue Audit (CRA) Section, Raipur despite being posted only for six years at a stretch in Revenue Audit Wing which is contrary to the CAG HQ DO Letter dated 29.01.2010 according to which the retention of personals (Sr. AO/AAOs) in the audit of Revenue Audit Wing has been provided for eight years at a stretch. Thus, the action of the respondents is unjust, arbitrary and illogical and prayed to quash the same.

4. On the other hand, referring to the contents of reply, the learned counsel for the respondents submitted that transfer and posting of an employee comes under the purview of the administration and the decision of the competent authority is based on the requirement of administrative needs. Learned counsel for the respondents further submitted that although the applicant has not completed 8 years in the Direct Tax (Revenue Audit) Wing, CRA, Raipur, yet the respondents have the right to transfer an employee as per requirements. Learned counsel for the respondents further accordance with established guidelines and the respondents have the right to move or not to move the employees as per business requirements and all employees are liable to be transferred to any place unless it is expressly ordered. Learned counsel for the respondents further submitted that the transfer of the applicant has been made totally on administrative ground and does not call for any intereference. Learned counsel for the respondents also cited the judgment of Hon’ble Supreme Court in the case of Shilpi Bose Vs. State of Bihar – AIR 1991 SC 532, Union of India Vs. S.L. Abbas- (1993)4SCC 357, State of M.P Vs. Kourav – AIR (1995) SC 1056 and State of U.P Vs. Gobardhan Lal – (2004) 11 SCC 402 and submitted that the transfer /posting is an essential condition