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CAG Officer Conducted Unauthorised Audits by Impersonating Superior Officer: Delhi HC Upholds Dismissal [Read Order]

The Delhi High Court upheld the dismissal of a CAG officer for impersonating a superior officer and conducting unauthorised audits

Kavi Priya
CAG Officer Conducted Unauthorised Audits by Impersonating Superior Officer: Delhi HC Upholds Dismissal [Read Order]
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In a recent ruling, the Delhi High Court upheld dismissal of CAG officer who conducted unauthorised audits by impersonating an Assistant Audit Officer and misusing the official seal. The petitioner, S.C. Vohra, was a Senior Auditor in the office of the Comptroller and Auditor General of India. It was alleged that he visited industrial units without authority, conducted Central...


In a recent ruling, the Delhi High Court upheld dismissal of CAG officer who conducted unauthorised audits by impersonating an Assistant Audit Officer and misusing the official seal.

The petitioner, S.C. Vohra, was a Senior Auditor in the office of the Comptroller and Auditor General of India. It was alleged that he visited industrial units without authority, conducted Central Excise audits, issued audit completion certificates, and impersonated a superior officer between 1996 and 1999.

A complaint led to an inquiry, after which a charge-sheet was issued and a departmental inquiry was held. The charges were found proved and he was dismissed from service in 2005. His appeal was also rejected.

The petitioner challenged the dismissal, arguing that there was long delay in issuing the charge-sheet, that the inquiry was biased, and that the punishment was too harsh considering his long service. He also argued that no personal gain or loss to the department was shown.

The department argued that the misconduct was serious and involved impersonation and misuse of official position. They argued that the delay was properly explained and that there was enough evidence to prove the charges.

A Division Bench of Justice Navin Chawla and Justice Madhu Jain observed that the Tribunal was not entirely correct in treating res judicata as an absolute bar, since the earlier order had left other issues open. The court observed that this did not help the petitioner because his challenge failed on merits.

The court explained that the delay in issuing the charge-sheet was satisfactorily explained and that the petitioner had not shown any real prejudice.

The court pointed out that absence of proof of personal gain or departmental loss does not dilute charges involving impersonation and misuse of authority. The court also observed that disciplinary proceedings are not governed by strict rules of evidence and that non-action against others does not absolve the petitioner.

On the issue of punishment, the court observed that misconduct involving loss of integrity strikes at the foundation of public service and dismissal could not be said to be shockingly disproportionate. The court dismissed the writ petition and upheld the dismissal from service. The court declined to interfere with the disciplinary action and passed no order as to costs.

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SC VOHRA vs COMPTROLLER AND AUDITOR GENERAL OF INDIA AND ORS , 2026 TAXSCAN (HC) 251 , W.P.(C) 6562/2011 , 22 January 2026 , A.K. Srivastava , Surender Singh Hooda
SC VOHRA vs COMPTROLLER AND AUDITOR GENERAL OF INDIA AND ORS
CITATION :  2026 TAXSCAN (HC) 251Case Number :  W.P.(C) 6562/2011Date of Judgement :  22 January 2026Coram :  NAVIN CHAWLA, MADHU JAINCounsel of Appellant :  A.K. SrivastavaCounsel Of Respondent :  Surender Singh Hooda
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