Union Of India v. V.Kannathasan

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05-06-2026

CORAM

THE HON'BLE MR JUSTICE S. M. SUBRAMANIAM AND THE HON'BLE MR.JUSTICE N.SENTHILKUMAR and WMP NO. 23075 OF 2026 in W.P.No.8524 of 2024

1. Union Of India Rep by The Revenue Secretary, Ministry of Finance Department of Revenue North Block New Delhi-110 001.

2. The Chairman Central Board of Indirect Taxes and Customs CBIC, North Block, New Delhi 110 001

3. The Member ( Admin ) Central Board of Indirect Taxes and Customs CBIC North Block, New Delhi - 110 001

4. The Under secretary to the Government of India Ministry of Finance, Ad. II Section, Central Board of Indirect Taxes and Customs CBIC North Block, New Delhi - 110 001 ..Petitioner(s) Vs

1. V.Kannathasan No.14c, Abhirammapuram, 1st Street, Alwarpet, Chennai-600 018.

City Civil Court Building, Chennai - 600 104

..Respondent(s)

1. Union Of India The Revenue Secretary, Ministery of Finance, Department of Finance, North block, New delhi - 110 001

2. The Chairman Central Board of Indirect Taxes and Customs, North Block, New Delhi

3. The Member (Admin) Central Board of Indirect Taxes and Customs, North Block, New Delhi

4. The Under Secretary To The Government Of India Ministry of Finance Addl sec II,Central Board of Indirect Taxes and Customs, North Block, New Delhi ..Petitioner(s) Vs

1. V Kannathasan No.14c, Abhirammapuram, 1st Street, Alwarpet, Chennai-600 018.

rep by Registar, Chennai Branch, City Civil Court Building, Chennai ..Respondent(s) To grant extension of eight weeks time up to 03.04.2026 from the original time frame namely 04.02.2026 to complete the disciplinary proceedings as directed by this Honble Court in its judgment dated 09.09.2025 in WP.No. 8524 of 2024.

To grant six months time for finalising the disciplinary proceedings against the 1st Respondent / 1st Respondent from 01.06.2026 as directed in judgment dated 09.09.2025 passed in WP.No. 8524 of 2024.

For Petitioner(s):

Mr.ARL.Sundaresan, Additional Solicitor General for Mr.M.Santhanaraman For Respondent(s):

Ms.M.Srinithi for Mr. M.Ravi for R1, R2- Tribunal (CAT) COMMON ORDER (Order of the Court was made by S.M.Subramaniam J.) The present Miscellaneous Petitions have been instituted seeking extension of time to implement the order of this Court dated 09.09.2025 fixing the time line for completion of departmental disciplinary proceedings.

2. Learned Additional Solicitor General of India, would submit that enquiry proceedings are in progress and the disciplinary authority has taken a dissenting view from the views of the enquiry officer in his report. Therefore, further procedures are to be followed by providing opportunity to the delinquent Officer to submit his explanation on the dissenting views taken by the disciplinary authority. In this regard, show cause

notice was issued and the respondent/ delinquent officer refused to receive the show cause notice. Thus, there is a delay in proceeding with the department disciplinary proceedings.

3. Once the Court fixed a time line for completion of disciplinary proceedings, the delinquent officer is expected to co-operative for disposal of the disciplinary proceedings within the time line fixed by this Court.

4. Learned Additional Solicitor General of India would contend that they have to seek the opinion of UPSC for proceeding with the disciplinary proceedings and they require six months time to complete the departmental disciplinary proceedings.

5. In view of the above factual position, the time line fixed for completion of the disciplinary proceedings in the order dated 09.09.2025 in W.P.No.8524 of 2024 is extended by six months from today. Accordingly, the Miscellaneous Petitions are disposed of. (S.M.S.,J.) (N.S.,J.) 05-06-2026 Index: Yes/No Speaking/Non-speaking order VSI

To

1. V.Kannathasan No.14c, Abhirammapuram, 1st Street, Alwarpet, Chennai-600 018.

City Civil Court Building, Chennai - 600 104

S.M.SUBRAMANIAM J.

AND N.SENTHILKUMAR J.

VSI and 05-06-2026