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Sexual Harassment Case against IRS Officer: Supreme Court Upholds Madras HC Direction for Fresh ICC Inquiry [Read Order]

The Court observed that since the complaint was already referred for a fresh ICC inquiry, there was no ground to invoke its discretionary jurisdiction.

Sexual Harassment Case - IRS Officer - Supreme Court - Madras HC - taxscan
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Sexual Harassment Case - IRS Officer - Supreme Court - Madras HC - taxscan

The Supreme Court has dismissed the Special Leave Petition ( SLP ) filed by an IRS officer challenging the Madras High Court’s order directing a fresh Internal Complaints Committee (ICC) inquiry into a sexual harassment complaint against him.

“The complaint for sexual harassment filed by respondent No.4 has been referred to an Internal Complaints Committee (ICC) which has to be constituted afresh so as to examine the matter. In view of the above, we do not deem it necessary to exercise our discretionary jurisdiction in the matter”, said the apex bench.

The case belonged from a complaint filed by a woman IRS officer (“XYZ”) in May 2022, alleging that the petitioner, then Principal Commissioner of GST and Central Excise, had subjected her to unwelcome calls and inappropriate behaviour dating back to 2020.

The Madras High Court had earlier found procedural lapses in the conduct of the initial ICC proceedings specifically, issues of bias in the committee’s composition and the hasty conclusion of the inquiry during the pendency of related litigation.

Also read: Sexual Harassment Complaint is 'Fabricated','Malicious' and Conspired byCorrupted Officers: GST Officer Writes to CBIC [Read Letter]

Consequently, the High Court disbanded the previous ICC, set aside its July 2022 report, and directed that a new ICC be constituted in compliance with the Prevention of Sexual Harassment (POSH) Act, 2013 and CCS (CCA) Rules.

In his SLP before the Supreme Court, the petitioner challenged this direction.

However, a bench of Justices Pankaj Mithal and Prasanna B. Varale refused to interfere with the Madras High Court’s decision.

The Court observed that since the complaint was already referred for a fresh ICC inquiry, there was no ground to invoke its discretionary jurisdiction. It clarified that the petitioner is free to raise all contentions including limitation before the reconstituted ICC, which must examine the matter and submit its findings uninfluenced by any prior judicial observations.

Accordingly, the Supreme Court dismissed the SLP, upholding the Madras High Court’s directive for a new, impartial ICC investigation into the sexual harassment allegations against the IRS officer.

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S. RAVI SELVAN vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.
CITATION :  2025 TAXSCAN (SC) 333Case Number :  PETITION(S) FOR SPECIAL LEAVE TO APPEAL (C) NO(S). 28605/2025Date of Judgement :  20 August 2025Coram :  JUSTICE PANKAJ MITHAL & PRASANNA B. VARALECounsel of Appellant :  S. Nagamuthu, Sr. Adv. Mr. M.p. Parthiban, AOR Ms. Priyaranjani Nagamuthu, Adv. Mr. Bilal Mansoor, Adv. Mr. Shreyas Kaushal, Adv. Mr. S. Geyolin Selvam, Adv. Mr. Alagiri K

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