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2023 (1) TMI 985 - HC - VAT and Sales TaxDisciplinary proceedings against the assessing officer (AO) - Validity of assessment orders passed and subsequently cancelled - complaint given by the petitioner's predecessor was paid subsequently by the two contractors - HELD THAT:- It is clear that the petitioner has not committed any misconduct and no action can be taken against him in view of the fact that the assessment orders passed against the contractors have been once again quashed by an independent assessment made by another Assessing Officer. This Court will not interfere with a charge memo but no useful purpose will be achieved if a direction is issued to the respondents to complete the disciplinary proceedings initiated against the petitioner, within a time frame as the evidence placed on record before this Court as well as the statement made by the respondents before this Court through the learned Government Advocate makes it clear that the petitioner cannot be held guilty for the alleged charge, in view of the fact that his assessment order passed earlier in his official capacity has once again been re-affirmed in the subsequent assessment order passed pursuant to the directions given by this Court. Petition allowed.
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