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2026 Supreme(Online)(CAT) 4685

CENTRAL ADMINISTRATIVE TRIBUNAL

AHMEDABAD BENCH


O.A. No. 120/129/2023


Dated this the 09th day of April, 2026


CORAM : Hon’ble Shri Jayesh V Bhairavia, Member (J)

Hon’ble Dr. Hukum Singh Meena, Member (A)


Reserved on : 13.02.2026

Pronounced on: 09.04.2026


Yashwant Jain

Aged : 55 years (DOB being : 19.07.1967)

Son of Late Shri Ratan Lal Jain

Presently serving as Superintendent (HQ. Tech) CGST & CE

in the Audit Commissionerate, Vadodara

& Presently residing at House No.A/4-188, Prince Villa

Beside Collabara, Near Gotri Talav,

Gotri- Sevasi Road,

Post : Gotri, Vadodara – 390 021 …… Applicant


(By Advocate: Mr.M.S.Rao)


Versus


1. Union of India

(Notice to be served through its Secretary to the GOI

Department of Revenue, Ministry of Finance

Government of India,

North Block, New Delhi – 110 001.


2. Central Board of Indirect Taxes & Customs

(To be represented through its Chairman, CBIC & Customs,

Department of Revenue,

Government of India

North Block, Secretariat Building

New Delhi – 110 001.


3. The Principal Chief Commissioner of Central GST & Central Excise,

O/o. Pr.CCCE & CE

Department of Revenue

Government of India

Race Course Circle,

Vadodara – 390 017.


4. Shri Manoj Kumar Shrivastava, IRS

Principal Commissioner of Central GST & Central Excise

Vadodara -1 Commissionerate

1st Floor, GST Bhavan

Race Course Circle, Vadodara – 390 017.


5. The Commissioner of Central GST & CE

Aduit Commissionerate

2nd Floor, New Central Excise Building

Near Aarki Garba Ground,

Subhanpura, Vadodara – 390 023.


6. Shri Sanjay Mukhopadhyay

(Designated Inquiry Officer)

Retired Deputy Commissioner, CGST & CE, Vadodara-II

C/o. O/o. Pr.Chief Commissioner of CGST & CE

Department of Revenue,

Government of India

Race Course Circle,

Vadodara – 390 017. ….. Respondents


(By Advocate : Mr.H.D.Shukla)

O R D E R

Per : Hon’ble Shri Jayesh V Bhairavia, Member (J)

1. Being aggrieved with the Charge memorandum bearing No. F.No.II/39(Vig.10)/2021 dated 02.03.2021 issued by the Principle Commissioner, Central GST & Excise, Vadodara-I and subsequently, the Inquiring Authority submitted its Inquiry Report dated 22.03.2022 before the Disciplinary Authority which was communicated to the applicant vide F.No.II/39(Vig.10)/2021 dated 30.03.2023 received on 31.03.2023, the applicant has filed this O.A. under Section 19 of the Administrative Tribunals Act, 1985 for seeking the following reliefs:

(A) call upon the official respondents herein to forthwith place before this Hon‟ble Tribunal, in original, all the relevant and material documents, which gave rise to the issuance of the impugned documents at Annexure-A/1 to Annexure-A/4 hereto:

(B) upon a close perusal and scrutiny of the aforesaid original documents, this Hon‟ble Tribunal may be graciously pleased to:

B-1 quash and aside the impugned Charge Memorandum bearing F.No.II/39(Vig.10)/2021 dated 02.03.2021 at Annexure-A/1 hereto, holding and declaring that (i) the same came to be issued by the applicant‟s erstwhile Disciplinary Authority viz. the respondent no.4 herein in malicious exercise of the powers vested in him and (ii) the charges levelled against the applicant herein are totally vague and without there being any credible evidence.

B-2 quash and set aside the impugned communication bearing F.No.II/39(Vig.10)/2021 dated 24.09.2021 issued by the office of the respondent no.4 herein refusing to accede to the genuine and bona fide request of the applicant herein for the change of the Inquiry Officer in place of the respondent no.6 herein;

B-2-1 holding and declaring that the aforesaid decision of the respondent no.4 to refuse to accede to the request of the applicant for the change of the Inquiry Officer is without any valid, proper and adequate reasons inasmuch as in the aforesaid impugned communication dated 24.09.2021 at Annexure-A/2 hereto does not deal with any of the contentions which the applicant herein had raised in his representation dated 16.09.2021 in support of his claim for the change of I.O.

B-3 quash and set aside the impugned IO Report dated 22.03.2022 at Annexure-A/3 hereto holding and declaring that the said IO report suffers from the vice of being without any authority or power on the part of the respondent no.6 herein, in the absence of any valid prior extension of time issued by the competent authority to continue to discharge the duties of IO even after the expiry of the period of period stipulated in sub rule (24)(a)(b)(c) of Rule 14 of CCS (CCA) Rules, 1965.

B-4 quash and set aside the impugned communication bearing F.No.II/39(Vig.10)/2021 dated 30.03.2023 at Annexure-A/4 hereto, holding and declaring that it is not open either to the respondent no.4 or the respondent no.5 herein to act upon the aforesaid impugned IO report dated 22.03.2022 which, as stated hereinabove, suffers from the vice of being without any authority or power on the part of the respondent no.6 herein, in the absence of any valid prior extension of time issued by the competent authority to continue to discharge the duties of IO even after the expiry of the period of period stipulated in sub rule (24)(a)(b)(c) of Rule 14 of CCS (CCA) Rules, 1965.

C. issue appropriate directions to the respondents herein more particularly the respondent no.5 herein to restrain themselves, their officers, agents, representatives, from proceeding any further with the impugned IO Report dated 22.03.2022 at Annexure-A/3 herein as also in furtherance of the respondent no.5‟s impugned communication dated 30.03.2023 at Annexure-A/4 hereto;

D. grant such other & further relief/s as may be deemed fit and appropriate in the peculiar facts and circumstances of the present case.

1.1 This matter was listed on 25.04.2023 before this Bench of the Tribunal and the matter was heard. After hearing, the following order was

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