The Uttarakhand High Court has intervened to halt the dismissal and a major recovery order against a state commercial tax officer, who was removed from service over allegations of failing to prevent fraudulent tax refund claims.
Court Stays Order, Seeks Government Response
A division bench comprising Justice Ravindra Maithani and Justice Alok Kumar Mahra issued the stay order in Dehradun. The court has directed the state government and the investigating officer, Ajay Kumar, to submit their replies within three weeks. The next hearing in this significant case has been scheduled for March 30, 2026.
The officer at the center of the controversy is Assistant Commissioner Meenakshi Tyagi. She was posted in the commercial tax department at Vikas Nagar in Dehradun. The state government had terminated her services on October 3, 2025. Alongside her dismissal, she was directed to repay a substantial sum of Rs 93 lakh. This amount is linked to allegedly fraudulent refund claims made by four firms that were registered under her jurisdictional area.
Officer's Defense and Allegations of Procedural Lapse
In her petition challenging the order, Tyagi presented a detailed defense before the High Court. She argued that she had, in fact, issued clear instructions for the inspection of the four firms in question. However, the subordinate tax officer responsible for carrying out the physical verification failed to do so.
"Despite giving clear directions, the officer did not conduct the inspection. No action was taken against him, but I was dismissed," Tyagi told the court, highlighting what she perceives as an unfair targeting.
Furthermore, the assistant commissioner raised serious concerns about the inquiry process itself. She alleged a blatant violation of the principles of natural justice. Tyagi claimed that the government had instructed the investigating officer to allow her to cross-examine key witnesses, but this directive was outright refused. She also contended that her detailed responses during the investigation were ignored and that her dismissal was executed without following the mandated due procedure.
Judicial Scrutiny and Interim Relief
After considering the arguments presented, the High Court bench observed that the matter required deeper and more thorough scrutiny. Acknowledging the complexities and the serious allegations regarding procedural fairness, the court decided to grant interim relief to the petitioner.
The order for Tyagi's dismissal from service and the accompanying recovery order for Rs 93 lakh have been officially stayed until further proceedings. This judicial pause allows for a more comprehensive examination of the facts and the process followed by the authorities before any final action is taken.
The case underscores the tensions within administrative disciplinary proceedings and the critical role of judicial review in ensuring fairness. All eyes will now be on the state government's reply and the subsequent court hearing in 2026.
