Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.

Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.Case-LawsGSTSuspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the

Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.
Case-Laws
GST
Suspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the chronology of events; the timeline showed an adverse inspection report pre-dating a fraudulent input tax credit claim, supporting initial misconduct findings. The article emphasises that departmental proceedings must be completed within specified timeframes with limited adjournments and that subsistence allowance during suspension is governed by applicable rules. Where a charge sheet has been issued, the Disciplinary Authority must proceed to conduct the departmental inquiry, and continuation of suspension is not warranted on the facts summarized.
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