IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE SRI JUSTICE NAGESH BHEEMAPAKA WRIT PETITION No.25317 of 2021

06^th May, 2026 Between:

CA Ramakrishna. M, S/o Jagadishwer Rao. M.

… Petitioner AND Union of India, and others … Respondents

ORDER

The petitioner is a Chartered Accountant, having membership with ICAI. He was appointed as statutory auditor of M/s I Service Globe (P) Ltd. on 05.08.2014. According to him, prior to his appointment, the 5^threspondent, who had served as Managing Director of the said company and was also a Chartered Accountant, was in charge of its accounts and had signed the financial statements for the year 2012–2013. The petitioner alleges that the 5^threspondent had made several wrongful accounting entries, and after being confronted, resigned and left the company. In this context, he refers to a criminal complaint lodged by the company against the

5^threspondent under FIR No. 1278 of 2014 dated 27.10.2014.

1.1. The petitioner states that, in order to build a defence in the said criminal proceedings, the 5^threspondent subsequently initiated a disciplinary complaint dated 11.08.2017 before the 4^threspondent authority. In this complaint, the 5^thre