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2023 (7) TMI 1055 - HC - GSTSuspension of Deputy Commissioner of GST - Extension of suspension of the petitioner beyond the initial period of 90 days - allegation was that petitioner has committed irregularities while processing the refunds of nearly Rs. 30 crore - HELD THAT:- The Tribunal has by referring to the judgment of the Ajay Kumar Choudhary [2015 (6) TMI 592 - SUPREME COURT] and also the judgment of this Court in the case of GOVT. OF NCT OF DELHI VERSUS DR. RISHI ANAND [2017 (9) TMI 2005 - DELHI HIGH COURT], has held that the judgment in Ajay Kumar Choudhary [2015 (6) TMI 592 - SUPREME COURT] has not laid down absolute law regarding continuance and discontinuance of power for extending suspension by the competent authority under Rule 10 CCS(CCA) Rules, 1965. Transfer of petitioner to Cochin, Thiruvananthapuram Zone - HELD THAT:- There is no need for the respondents to continue the suspension of the petitioner is concerned, though the submission looks appealing on a first blush but while suspending the petitioner, the competent authority decided to fix the headquarter of petitioner at Cochin, Thiruvananthapuram Zone, may be for the reasons, it thought appropriate. So in that sense, it is not a case of transfer - the Tribunal is justified in upholding the continuance of the suspension of the petitioner for a further period of 180 days by dismissing the OA. This Court is of the view that the impugned order should not be interfered with, more so in exercise of power under Article 226 of the Constitution of India - Petition dismissed.
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