The SGST Lucknow HQ Prepares chargesheets against additional commissioner (appeals) over pro-assessee orders on legal grounds.
In a startling development, the SGST Lucknow Headquarters has come under scrutiny for allegedly interfering in quasi-judicial appeal proceedings by Additional Commissioners (Appeals) in Uttar Pradesh.
The chargesheets have been ordered against certain appellate officers solely for passing orders in favour of assessees on legal grounds—raising serious concerns about institutional overreach, erosion of judicial independence, and the chilling effect on fair adjudication.
the Uttar Pradesh State Tax Department has issued a stern directive to officials over improper handling of appellate cases without due legal basis. A letter dated May 1, 2025, issued by Amar Nath Yadav, Additional Commissioner (Legal), State Tax, Uttar Pradesh, highlights serious concerns over the rejection of appellate claims without adequate legal grounds.
The communication, addressed to the Additional Commissioner, State Tax, Gautam Buddh Nagar, and the entire Noida Zone, refers to a departmental letter (Appeal Committee/2024-25/715) that had mandated the submission of certain case files for review by April 26, 2025. However, it was found that appeals were dismissed by the appellate authority citing tax deficiency without any concrete legal analysis, violating the spirit of natural justice.
The department noted that such dismissals were made without citing specific provisions of law or presenting a reasoned order. It has now directed strict accountability from the concerned officers and has sought detailed replies from them by April 28, 2025.
In the letter, Amar Nath Yadav states that officers involved in such summary dismissals of appeals without legal justification may face disciplinary action. He has instructed all appellate authorities to ensure that future orders are passed strictly in accordance with law and with proper reasoning. The letter emphasizes that any deviation from this standard will attract departmental inquiry and necessitate a written explanation.
This move signals a push by the state government to ensure transparency, fairness, and legal soundness in its tax adjudication processes. It also underlines the seriousness with which the department views procedural lapses in tax appeal matters.
