New Delhi, Feb. 27 -- The Delhi High Court on Friday overturned a decision of the Central Administrative Tribunal (CAT) that had quashed disciplinary proceedings against IRS officer Sameer Danyadev Wankhede.

The High Court's ruling allows the Union government and the Central Board of Indirect Taxes and Customs (CBIC) to proceed with the departmental inquiry.

A Division Bench of Justices Anil Kshetarpal and Amit Mahajan held that the Tribunal should not have interfered at the stage when only a charge memorandum had been issued.

The Court observed that a charge memo is merely the beginning of disciplinary proceedings and does not amount to a finding of guilt. Therefore, judicial intervention at such an early stage should be rare and limi...