Sri Nehkhohao Haokip And 2 Ors vs. The Union Of INDIA And 2 Ors
Held
The Court held that the policy relating to Inter-Commissionerate Transfers (ICT) in the Grade of Executive Assistant had attained finality and that irregular cases were liable to be rectified as per Board's instructions. The Court found no infirmity with the Central Administrative Tribunal's (CAT) observation that the issue had been dealt with by the High Court of Kerala in the case of Union of India & Ors. Vs. Gulshan Kumar & Ors. and by the CAT itself in Shri Khaisonthang & Ors. Vs. Union of India & Ors. The Court reasoned that while the petitioners argued the cited cases involved Inspectors, the ban on ICTs for Inspectors would naturally cover Group-C posts as well, and there was no evidence on record to show different Recruitment Rules for Grade-C posts. The consistent stand of the respondents, supported by the Recruitment Rules of Executive Assistant, 2015, was that ICT is not applicable to this cadre as each Cadre Controlling Authority is required to maintain a separate cadre. Therefore, the Court found no infirmity with the impugned order of the CAT dismissing the petitioners' O.A. However, the Court granted liberty to petitioner no. 1 to make a representation for relaxation of his repatriation due to his ongoing IVF treatment, which the authorities were directed to examine on merits.
Facts
The petitioners, Sri Nehkhohao Haokip and two others, were appointed as Tax Assistants in the Central GST and Central Excise, Vadodara Zone. They subsequently applied for and were granted Inter-Commissionerate Transfers (ICT) to the Shillong Commissionerate, where they were promoted to Executive Assistants. However, an order dated 25.05.2022 declared their transfers as 'loan postings' and directed their repatriation to their parent zones. The petitioners' representations were not considered, leading them to approach the Central Administrative Tribunal (CAT). The CAT, in a previous order dated 18.07.2025 concerning a related matter, had directed consideration for promotion. Subsequently, a speaking order dated 29.07.2022 reiterated that ICTs in the Executive Assistant cadre were not permissible as per the Recruitment Rules of 2015, treating the petitioners' transfers as 'deemed loan cases' and directing their repatriation. The petitioners then filed another O.A. before the CAT, which was dismissed on 15.07.2026.
Key Issues
1. Whether the Inter-Commissionerate Transfers (ICT) of the petitioners to the cadre of Executive Assistant were permissible under the relevant Recruitment Rules, specifically the Recruitment Rules for Executive Assistants notified on 28.09.2015. 2. Whether the reliance by the respondent authorities and the Central Administrative Tribunal on decisions concerning the cadre of Inspectors (Union of India & Ors. Vs. Gulshan Kumar & Ors. and Shri Khaisonthang & Ors. Vs. Union of India & Ors.) was appropriate for the petitioners' case as Executive Assistants. 3. Whether the petitioners, having been promoted to Executive Assistant before their transfer and having served in that capacity, could be repatriated and have their promotions revoked based on a policy that declared ICTs in that cadre impermissible. Petitioner's Arguments: The petitioners argued that the cited cases were distinguishable as they related to Inspectors, not Executive Assistants. They contended that the circulars relied upon by the respondents regarding ICTs were also specific to Inspectors. They further submitted that ICT restrictions were not applicable to Tax Assistants, and if treated as such, they would be entitled to ICT. They also highlighted compassionate grounds, including ongoing IVF treatment for petitioner no. 1. Revenue's Arguments: The respondent authorities argued that ICTs were not permissible in the Grade of Executive Assistant as per the Recruitment Rules of 2015, and that the policy had attained finality. They asserted that the petitioners' transfers were not in accordance with the Recruitment Rules and that each Cadre Controlling Authority was required to maintain a separate cadre.
Sections Cited
Section 226
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Page No.# 1/9 GAHC010150352026
2026:GAU- AS:10229-DB
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3871/2026 SRI NEHKHOHAO HAOKIP AND 2 ORS SON OF THANGLUN, PERMANENT RESIDENT OF M. SONNGEL, DIST. CHURACHANDPUR, MANIPUR, PIN 795128 AND PRESENTLY RESIDING AT H/N B3/2L, BRAHMAPUTRA APARTMENT, KALITAKUCHI, NARENGI TINIALI, GUWAHATI, DIST. KAMRUP M, ASSAM, PIN-781171. 2: SRI ROGER RAMNEIMAWI SON OF LATE LALMUUNKUNG RESIDENT OF PHC ROAD SAIKOT DIST. CHURACHANDPUR MANIPUR PIN- 795117. 3: SRI HAUGOMANG GANGTE SON OF THANGTINLAM GANGTE RESIDENT OF ALL INDIA RADIO QUARTER NONGRIM HILLS SHILLONG MEGHALAYA PIN-793003 VERSUS THE UNION OF INDIA AND 2 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, 4TH FLOOR, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R.K. PURAM, NEW DELHI- 110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY THE CHAIRMAN MINISTRY OF FINANCE
Page No.# 2/9 DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI- 110001. 3:THE CHIEF COMMISSIONER
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