M Sudhakararao vs. State Of Andhra Pradesh

WP/15734/2025HC Andhra PradeshGSTCNR APHC01031202202507 September 2026Bench: NYAPATHY VIJAY13 pages
AI SummaryAllowed

Held

The High Court found no evidence to support the charges, noting that the subordinates accused of collecting bribes were exonerated in the same enquiry. The Court held that without any oral or documentary proof, the findings of supervisory failure and other charges against the petitioner could not be sustained. The Court set aside the penalty order.

Facts

A Joint Commissioner (State Tax) was subjected to disciplinary proceedings and a major penalty of stoppage of increment with cumulative effect was imposed. This followed an email complaint alleging illegal collections by his subordinates and his supervisory failure, leading to four charges under A.P.C.S (CCA) Rules, 1991.

Key Issues

Whether the disciplinary proceedings and the penalty imposed on the petitioner were based on sufficient evidence, especially when the primary allegations against his subordinates were found not proved. Whether the charges of supervisory failure and unauthorized deputation were established.

Sections Cited

Rule 20 of A.P.C.S (CCA) Rules, 1991

AI-generated summary — verify with the full judgment below

Date of reserved for orders : Date of pronouncement : Date of uploading : APHC010312022025

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3460] TUESDAY, THE 8th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 15734/2025 Between:

1.

M SUDHAKARARAO,, S/O (LATE) M RAJESWARARAO AGE- 49 YEARS, OCC- JOINT COMMISSIONER (STATE TAX), O/O JOINT COMMISSIONER (STATE TAXES). NEAR GOOTHY ROAD, KURNOOL-518002

...PETITIONER AND 1. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (VIGILANCE-VI) DEPARTMENT, SECRETARIAT, AMARAVATHI

2.

THE CHIEF COMMISSIONER OF STATE TAX, COMMERCIAL TAXES DEPARTMENT, KUNCHANAPALLI, GUNTUR, ANDHRA PRADESH

...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toto declare the Inquiry report dated

2

25.05.

2023 and the disciplinary proceedings as illegal and set aside GO Rt No 126 dated 17-02-2025 through which major punishment of stoppage of increment with cumulative effect was imposed

The judgment continues below.

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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.