Case Details: Y. Kayalvizhi vs. Secretary, Commercial Taxes and Registration Department - [2025] 172 taxmann.com 638 (Madras)
Judiciary and Counsel Details
- R. Vijayakumar, J.
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Raja Karthikeyan, for the Petitioner.
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A. Baskaran, Additional Government Pleader for the Respondent.
Facts of the Case
The petitioner, a statutory appellate authority under Section 109 of the Tamil Nadu GST Act, 2017, challenged disciplinary proceedings and a punishment order alleging negligence in handling appeals for Financial Year’s 2018-19 and 2019-20. A show cause notice under Rule 17 of the Tamil Nadu Civil Services (Discipline and Appeal) Rules, 1955, accused the petitioner of relying on cancelled E-way bills not submitted in appeal files. The disciplinary authority imposed a penalty of stoppage of increment for two years, which the appellate authority upheld. The petitioner contended that reliance was placed on the master file for verification and that, as a quasi-judicial officer, penalization for legal errors was unwarranted in the absence of extraneous influence or corrupt motives.
High Court Held
The Hon’ble High Court held that quasi-judicial officers cannot be penalized for mere errors of law unless extraneous influence or corrupt motives are established. Neither the disciplinary nor the appellate authority found that the cancelled E-way bills were absent from the master file, and no extraneous considerations were alleged. Consequently, the disciplinary proceedings and punishment were set aside, and the writ petition was allowed.
List of Cases Reviewed
- Zunjarrao Bhikaji Nagarkar v. Union of India & Others [(1999) 7 SCC 409] (para 24)
- Union of India v. K.K. Dhawan [(1993) 2 SCC 56] (para 24)
- State of Punjab v. Madan Mohan Lal Verma [(2019) 10 SCC 640] (para 24) followed
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