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of <h1>Suspension of GST officer over alleged fraudulent ITC facilitation and registration cancellation quashed; disciplinary action to finish in 3 months</h1> The dominant issue was whether a suspension order against a public officer, premised on alleged facilitation of fraudulent ITC claims running into crores ... Validity of suspension order - fraudulent claim of ITC, while claiming ITC to the crores of rupees - cancellation of GST registration - HELD THAT:- Importantly, on 18.03.2024, an application came to be filed by the assessee for GST registration which was accorded deemed approval on 18.04.2024 and physical inspection was conducted and report was submitted by the writ petitioner on 21.06.2024 and based upon the said report, on 01.07.2024 show cause notice was issued by the Assistant Commissioner (Proper Officer) and on 20.09.2024 the ITC was claimed and on 24.10.2024, the GST registration was cancelled. Be that as it may be, since a report had already been submitted but the writ petitioner on 21.06.2024, a show cause notice was issued and ITC was claimed fraudulently on 20.09.2024, thus, prima facie, the Court is of the opinion that the suspension need not be continued. The suspension order dated 30.11.2025 is set aside - Quashing of the suspension order would not preclude the respondents from conducting disciplinary proceedings and concluding the same within a period of three months from today. Petition disposed off. Issues: Whether the suspension order dated 30.11.2025 placing the writ petitioner under suspension is liable to be set aside.Analysis: The suspension order was examined in light of the factual chronology: deemed approval of GST registration, physical inspection report by the petitioner dated 21.06.2024, issuance of show cause notice by the Assistant Commissioner on 01.07.2024, fraudulent claim of ITC on 20.09.2024 and eventual cancellation of registration on 24.10.2024. The authorities relied upon include departmental circulars prescribing timelines for post-deemed-approval inspections. The suspension was found unnecessary to be continued in view of the existence of the inspection report on record and because quashing the suspension would not preclude initiation or continuation of departmental disciplinary proceedings.Conclusion: The suspension order dated 30.11.2025 is set aside. Quashing the suspension does not bar respondents from conducting disciplinary proceedings, which are to be concluded within three months. The petitioner is entitled to subsistence allowances from the date of suspension until it is set aside, subject to statutory provisions.Ratio Decidendi: Where an administrative suspension is continued despite existence of an inspection report and pending departmental inquiry, the suspension may be set aside while preserving the authority's right to conduct and conclude disciplinary proceedings expeditiously; the employee may be granted subsistence allowance pending the quashing of suspension.
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