Facts
The applicant, an Assistant Audit Officer appointed in 2018 under the Principal Accountant General (Audit-I), Tamil Nadu, was permitted to proceed on deputation to the Finance & Communication Branch of the Indian Audit and Accounts Department from 4 July 2022. His deputation was extended twice up to 3 July 2025, but his parent office declined further extension owing to staff shortage. The parent office accordingly directed his repatriation, and the borrowing office subsequently directed him to report to Chennai.
Source reference: para. 1, 4, 16The applicant challenged the repatriation in earlier proceedings. In OA No. 46/2026, the Tribunal kept the repatriation order in abeyance until 31 March 2026 on the applicant’s undertaking that, if he was not posted under the proposed Central Expenditure Audit (“CEA”) cadre by that date, he would join at Chennai. In subsequent proceedings, the Tribunal declined to interfere with the repatriation and relieving orders, while directing consideration of the applicant’s representation for redeployment under the restructured CEA cadre.
Source reference: para. 2, 3, 6, 7, 11Meanwhile, the Department approved the creation of centralised CEA and Central Revenue Audit (“CRA”) cadres. The applicant opted for the CEA cadre and declared Jaipur as his base station, with Delhi, Noida, Ahmedabad, Gwalior and Chandigarh as preferred stations. His name appeared in the CEA seniority list prepared for transfer and posting purposes. However, the Transfer and Posting Board subsequently recommended postings for only 328 officers, and the applicant was not included in the transfer/posting order dated 16 June 2026.
Source reference: para. 5, 9, 17, 18, 20The applicant contended that the CEA cadre stood operationalised from 1 January 2026, that his option and inclusion in the seniority list gave him an enforceable right to CEA posting, and that he should be retained at Jaipur on an “as-is-where-is” basis. The respondents argued that cadre operationalisation, submission of options and inclusion in the seniority list did not itself constitute appointment or posting to the CEA cadre.
Source reference: para. 9–10, 17–20Issues
1. Whether the applicant automatically stood absorbed or deputed to the CEA cadre merely because the cadre was approved or operationalised with effect from 1 January 2026, or because his name appeared in the CEA seniority list?
Source reference: para. 10, 17–192. Whether the applicant’s option for the CEA cadre, base station and preferred stations created a vested or enforceable right to be posted at Jaipur or at one of his chosen stations?
Source reference: para. 10, 14, 20–213. Whether the applicant was entitled to remain at Jaipur on an “as-is-where-is” basis despite the earlier repatriation and relieving orders?
Source reference: para. 10, 20–234. Whether the repatriation order dated 21 November 2025, the relieving orders dated 3 December 2025 and 1 April 2026, and the rejection of his representation dated 7 May 2026 were illegal, arbitrary or contrary to the applicable deputation and transfer policies?
Source reference: para. 11, 15–16, 23–24Law Applied
The Tribunal applied the settled principle that transfer is an ordinary incident of service and that an employee has no vested right to remain at, or be posted to, a preferred station; judicial interference is warranted only in cases of mala fides, violation of statutory rules or patent arbitrariness.
Source reference: para. 14It further applied the deputation policy dated 27 January 2025, under which deputation is valid only for the approved period, extension is not automatic, repatriation may be ordered for administrative reasons, and a mandatory cooling-off period applies after deputation.
Source reference: para. 15–16Under the CEA Transfer and Posting Policy, preferences are subject to administrative requirements and vacancy position, and the submission of options does not guarantee posting at a chosen station.
Source reference: para. 5, 14The Tribunal also applied the principle that there can be no estoppel against law and that administrative acts of another authority cannot create rights contrary to the governing rules.
Source reference: para. 22It treated the CEA’s operationalisation date as distinct from the date of an individual employee’s actual absorption or posting, which required subsequent administrative procedures and a specific transfer/posting order.
Source reference: para. 17–19Reasoning
The Tribunal held that the applicant’s original deputation had expired on 3 July 2025 and that the parent office had not approved any further extension. His repatriation was therefore valid under the applicable deputation policy, and the later relieving orders merely implemented that decision.
Source reference: para. 15–16, 23The Tribunal rejected the argument that the CEA cadre’s proposed operationalisation from 1 January 2026 automatically absorbed the applicant. The approval and operationalisation of the cadre were part of a continuing administrative process involving collection of options, preparation of seniority and transfer data, constitution of the Transfer and Posting Board, and issuance of specific posting orders.
Source reference: para. 17–19The applicant’s option form and inclusion in the seniority list facilitated consideration but conferred no vested right to CEA posting, Jaipur, or any preferred station.
Source reference: para. 14, 18, 20Since the applicant had already been relieved to join his parent office and had not joined there, he could not claim that his continued presence at Jaipur constituted his existing posting for purposes of the “as-is-where-is” clause.
Source reference: para. 20–22The Tribunal also noted that the applicant had not fulfilled the applicable conditions for consideration of a fresh deputation and had not established mala fides, statutory violation or arbitrariness.
Source reference: para. 20–22Holding
The Tribunal dismissed OA No. 337/2026 on merits. It held that the applicant was not automatically absorbed into the CEA cadre from 1 January 2026, that his option and seniority-list inclusion did not create a right to posting at Jaipur or at a preferred station, and that the respondents’ repatriation and relieving orders were consistent with the applicable deputation and transfer policies.
The orders dated 21 November 2025, 3 December 2025, 1 April 2026 and 7 May 2026 were not interfered with. Pending miscellaneous applications were disposed of, with no order as to costs.
Source reference: para. 24Original Court PDF
ANURAG YADAVvsCAG
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