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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the disciplinary authority could discard earlier inquiry reports exonerating the employee and appoint a fresh inquiry officer under Rule 15 of the Central Civil Services (Classification, Control and Appeal) Rules, 1957, and whether the resulting procedure violated Article 311(2) of the Constitution of India.
Analysis: Rule 15 contemplates a disciplinary inquiry culminating in findings by the inquiry authority and consideration of the record by the disciplinary authority. It does not authorise the authority, merely because earlier reports do not suit it, to set aside completed inquiries and commence repeated fresh inquiries. At most, further evidence may be taken where the inquiry is defective or material witnesses were omitted for sufficient reason. On the record, the repeated appointment of inquiry officers after reports favourable to the appellant indicated an improper and harassing procedure, and the inquiry could not be treated as a proper one.
Conclusion: The fresh inquiry was not warranted under Rule 15 and the disciplinary action was vitiated by breach of Article 311(2) of the Constitution of India.
Ratio Decidendi: A disciplinary authority cannot, under Rule 15 of the Central Civil Services (Classification, Control and Appeal) Rules, 1957, repeatedly nullify prior inquiry reports and order de novo inquiries merely because it disagrees with the findings; such a course, where no proper inquiry is held, violates Article 311(2) of the Constitution of India.