Union of India v. Avtar Singh, (1984) 3 SCC 589 held, a letter does not record a decision of Central Government under Section 33 of The Displaced Persons (Compensation and Rehabilitation) Act, 1954 so as to be a decision by Central Government.
State of Orissa v. Mesco Steels Limited, (2013) 4 SCC 340 held, High Court was in error, in proceeding on an assumption: final decision had been taken, and in quashing what was no more than an inter-departmental communication constituting at best a step in process of taking a final decision by Government.
State of Uttaranchal v. Sunil Kumar Vaish, (2011) 8 SCC 670 held, a noting recorded in file is merely a noting simpliciter and nothing more. It merely represents expression of opinion by a particular individual. By no stretch of imagination, such noting can be treated as a decision of Government.
– Hon’ble Justice Hemant Gupta, Muncipal Committee, Barwala, District Hisar, Haryana v. Jai Narayan, [Civil Appeal No. 2222 of 2022].