Disciplinary action should be taken against the concerned officers for losing original documents

Last updated: 11 February 2025

Quick Summary

The Bombay High Court has ruled that disciplinary action should be considered against government officers who lost original purchase invoices submitted by a taxpayer. The court noted that the department admitted to losing the documents in an affidavit but later denied receiving them in official correspondence, raising serious concerns. Consequently, the court stayed recovery proceedings and directed the order to be forwarded to relevant tax authorities for necessary action.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Sheshnath Adyaprasad Singh v. Union of India [Writ Petition Nos. 9626 & 9627 of 2024 dated August 09, 2024], interim order was granted where documents including original purchase invoices submitted by the Assessee in response to the Show Cause Notice ("SCN") was lost by department while Assessee required those documents to substantiate its claim and though in affidavit Commissioner accepted loss of documents, a contrary letter was issued to Assessee stating that department had not received any document, department should show cause as to why disciplinary action should not be taken against concerned officers.

Citation :
Writ Petition Nos. 9626 & 9627 of 2024 dated August 09, 2024

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