Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN MONDAY, THE 29TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945 OP(KAT) NO. 34 OF 2024 ORDERS IN OA 2287/2023 OF KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM PETITIONERS/RESPONDENTS 10,11,13,22-25 IN OA:
1 SAJEEV.N, AGED 43 YEARS S/O.NIZARUDHEEN, SENIOR TAX ASSISTANT, O/O JC STATE GST DEPARTMENT, 3RD FLOOR, FINANCIAL COMPLEX, MINI CIVIL STATION, PATHANAMTHITTA, PIN - 689645 2 RAMEESA T, AGED 33 YEARS D/O.KAMARUDHEEN.T.V, SENIOR TAX ASSISTANT, O/O JOINT COMMISSIONER OF STATE TAX TAXPAYER SERVICES, STATE GST DEPARTMENT, SGST COMPLEX, IIIRD FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM, P.O. KOZHIKODE, PIN - 673006 3 SUDHEESH P, AGED 43 YEARS S/O.NARAYANAKURUP, SENIOR TAX ASSISTANT, O/O JOINT COMMISSIONER OF STATE, TAX TAXPAYER SERVICES, STATE GST DEPARTMENT, SGST COMPLEX, IIIRD FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM, P.O. KOZHIKODE, PIN - 673006 4 SHANA A, AGED 41 YEARS W/O.VINODKUMAR.B.P, O/O JOINT COMMISSIONER OF STATE TAX TAXPAYER SERVICES, KOZHIKODE, STATE GST DEPARTMENT, SGST COMPLEX, I IIRD FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM, P.O.
KOZHIKODE, PIN - 673006
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5 JALAJA T, AGED 41 YEARS W/O.SHAJI.R, SENIOR TAX ASSISTANT, O/O JOINT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES, STATE GST DEPARTMENT, SGST COMPLEX, IIIRD FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM.P.O.
KOZHIKODE, PIN - 673006 6 JESNA R, AGED 41 YEARS D/O.RAVINDRAN, SENIOR TAX ASSISTANT, O/O JOINT COMMISSIONER OF STATE TAX, AUDIT, KOZHIKODE, IIND FLOOR, STATE GST DEPARTMENT, SGST COMPLEX, JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE, PIN - 673006 7 SHALIMOL, AGED 51 YEARS W/O.N.UNNIKRISHNAN, SENIOR TAX ASSISTANT, O/O.
JOINT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES, KOZHIKODE, STATE GST DEPARTMENT, SGST COMPLEX, IIIRD FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM.P.O. KOZHIKODE, PIN - 673006 BY ADVS.
LINDONS C.DAVIS E.U.DHANYA N.S.SHAMILA CHINJU P. JOYIES RESPONDENTS/APPLICANTS & RESPONDENTS 1-4 IN OA:
1 ANUMOL.P.S, AGED 40 YEARS O/O K.K.SOMAN, SENIOR TAX ASSISTANT, TAXPAYER SERVICES CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT MINI CIVIL STATION, CHENGANNUR, ALAPPUZHA- 689121 RESIDING AT MADATHIL PADMAVILASAM KEEZHCHERIMEL, CHENGANNUR ALAPPUZHA, PIN - 689121
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2 SUJA.P.NAIR, AGED 43 YEARS W/O PRADEEP.U PILLAI SENIOR TAX ASSISTANT, O/O JOINT COMMISSIONER TAXPAYER SERVICES, SGST DEPARTMENT SECOND FLOOR, BSNL BHAVAN, OPP HPO, ALAPPUZHA-688001 RESIDING AT ANIZHAM (H), KOMANA, AMBALAPUZHA, ALAPPUZHA, PIN - 688561 3 MUHAMED UVAIS.M, AGED 36 YEARS S/O MUHAMED A SENIOR TAX ASSISTANT, O/O,ASSISTANT COMMISSIONER TAXPAYER SERVICES CIRCLE, FORT; THIRUVANANTHAPURAM- 695002 RESIDING AT FATHIMA HLANZIL NEERKUNNAM, VANDANAM P.O ALAPPUZHA, PIN - 688005 4 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 SECRETARY TO GOVERNMENT, PERSONNEL AND ADMINISTRATIVE REFORMS DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 6 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, O/O THE COMMISSIONER, TAX TOWERS, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 7 THE SPECIAL COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, O/O THE SPECIAL COMMISSIONER, 9TH FLOOR, TAX TOWERS, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 BY ADVS.
PRASANTH SUGATHAN VARSHA BHASKAR(K/487/2004) ANUPAMA SIBI(K/698/2019) MALAVIKA K.(K/002937/2022) SMT.VINITHA, SENIOR GP THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING COME UP FOR ADMISSION ON 29.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT A. MUHAMED MUSTAQUE, J.
In the light of the fact that the orders under challenge are the interim orders, we are of the view that these original petitions can be disposed of.
2. Ext.P2 is the original stay granted in favour of the applicants before the Kerala Administrative Tribunal,
pending
original
application.
Thereafter, it was modified with Ext.P8. The petitioners herein had already filed application to vacate Ext.P2 order. Ext.P8 order has been passed at the instance of the Commissioner, State Goods and Services Tax Department – the sixth respondent herein.
3. Having considered the facts and circumstances, we are of the view that the Tribunal can pass interim orders after adverting to the pending application filed by the petitioners herein for vacating Ext.P2 interim order. Accordingly, we order that Ext.P8 order is set aside to reconsider the matter afresh along with other applications filed to vacate the stay.
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4. However, it is submitted at the Bar that the vacancies for promotion would arise only in April, 2024.
5. If that be so, we are of the view that the Tribunal shall consider disposing of the entire matter itself at the earliest, if possible.
Therefore, it is ordered that while reconsidering the matter on Ext.P8 order as well as the application filed by the petitioners herein for vacating the stay order granted as per Ext.P2, all interim applications shall also be considered. Till such exercise is completed, Annex.A10 seniority list shall be kept in abeyance.
The original petition is disposed of, accordingly.
Sd/- A. MUHAMED MUSTAQUE JUDGE Sd/- SHOBA ANNAMMA EAPEN JUDGE bka/-
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APPENDIX OF OP(KAT) 34/2024 PETITIONER ANNEXURES Annexure A1` A TRUE COPY OF ORDER NO. CTL9997- 2019 ,A3 DATED 22-04-2022 ISSUED BY THE 4TH RESPONDENT Annexure A2 A TRUE COPY OF ORDER NO. CTI9997-2O19 A3 DATED 29-OB-2A22 ISSUED BY THE 4TH RESPONDENT Annexure A3 A TRUE COPY OF RELEVANT PAGES OF ORDER NO. CTL3T2O23-A3 DATED 12-A1-2A23 ISSUED BY THE 4TH RESPONDENT Annexure A4 A TRUE COPY OF THE CERTIFICATE ID 112445#1#6 DATED 21-07-2020 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION TO THE 1'T APPLICANT FOR PASSING THE ACCOUNT TEST(LOWER) Annexure A4(a) A TRUE COPY OF THE CERTIFICATE ID 112445#1#27 DATED 21-A7-2020 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION TO THE 1'T APPLICANT FOR PASSING THE AGRICULTURAL LNCOME TAX AND SALES TAX TEST Annexure A5 A TRUE COPY OF THE CERTIFICATE ID 98437#6 DATED 06-08-2019 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION TO'THE 2ND APPLICANT FOR PASSING THE ACCOUNT TEST(LOWER) Annexure A5(a) A TRUE COPY OF THE CERTIFICATE ID 107320#1#9-DATED 03-09-2020 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION TO THE 2ND APPLICANT FOR PASSING THE ACCOUNT TEST(HIGHER)
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Annexure A5(b) A TRUE COPY OF THE CERTIFICATE ID 113635#1#27 DATED 28-09-2020 ISSUED BY THE KERALA PUBLIC SERVICE COMMISSION TO THE 2ND APPLICANT FOR PASSING THE AGRICULTURAL LNCOME TAX AND SALES TAX TEST Annexure A6 A TRUE COPY OF THE CERTIFICATE ID 107366#1#6 DATED 03-09-2020 ISSUED BY KERALA PUBLIC SERVICE COMMISSION TO THE 3RD RESPONDENT FOR PASSING THE ACCOUNT TEST (LOWER) Annexure A6(a) A TRUE COPY OF THE CERTIFICATE ID 107366#1#9 DATED 03-09-2020 ISSUED BY KERALA PUBLIC SERVICE COMMISSION TO THE 3RD RESPONDENT FOR PASSING THE ACCOUNT TEST (HIGHER) Annexure A6(b) A TRUE COPY OF CERTIFICATE ID 120948#1#27 DATED 19-03-2021 ISSUED BY KERALA PUBLIC SERVICE COMMISSION TO THE 3RD RESPONDENT FOR PASSING THE AGRICULTURAL INCOME TAX AND SALES TAX TEST IS PRODUCED Annexure A7 A TRUE COPY OF ORDER NO. CT/5587/2022 PD(S)4 DATED 25-07-2023 ISSUED BY THE 3RD RESPONDENT ALONG WITH THE FINAL SENIORITY LIST OF SENIOR CLERKS APPOINTED TO THE VACANCIES FOR THE PERIOD FROM 01.01 .2O20 TO 31.12.2221 Annexure A8 A TRUE COPY OF THE ORDER DATED 13-09- 2023 OF THIS HON'BLE TRIBUNAL IN OA- 1651/2023 Annexure A9 A TRUE COPY OF GO(M S) NO.- 20/2023/P&ARD DATED 21-10-2023 ISSUED BY THE 2ND RESPONDENT
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Annexure A10 TRUE COPY OF THE ORDER CT/5587/2022-G4 DATED 4.1.2024 ISSUED BY THE 3RD RESPONDENT ALONG WITH THE FINAL SENIORITY LIST OF SENIOR CLERK APPOINTED TO THE VACANCIES FOR THE PERIOD FROM 1.1.2020 TO 31.12.2021 Annexure R3(a) TRUE COPY OF THE PROCEEDINGS IN ORDER NO.CT/5587/2022-G4 DATED 4.1.2024 OF THE ADDITIONAL COMMISSIONER TPS, STATE GOODS AND SERVICES TAX DEPARTMENT THIRUVANANTHAPURAM ALONG WITH THE REVISED SENIORITY LIST OF SENIOR CLERK APPOINTED TO THE VACANCIES FOR THE PERIOD FROM 1.1.2020 TO 31.12.2021 Annexure R3(b) TRUE COPY OF THE U.O NOTE OF THE COMMISSIONER , STATE GOODS AND SERVICES TAX DEPARTMENT THIRUVANANTHAPURAM Exhibit P1 A COPY OF THE ORIGINAL APPLICATION IN O.A.NO.2287/2023 PENDING BEFORE THE KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM Exhibit P2 A COPY OF THE INTERIM ORDER DATED 20.12.2023 IN O.A.NO.2287/2023 OF THE KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM Exhibit P3 A COPY OF THE REPLY AFFIDAVIT DATED 16.01.2024 FILED BY THE PETITIONERS HEREIN BEFORE THE KERALA ADMINISTRATIVE TRIBUNAL, THIRUVANANTHAPURAM Exhibit P4 A COPY OF THE M.A.NO.107/2024 IN O.A.NO.2287/2023 DATED 16.01.2024 Exhibit P5 A COPY OF THE M.A.NO.106/2024 IN O.A.NO.2287/2023 DATED 16.01.2024
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Exhibit P6 A COPY OF THE M.A.NO.87/2024 IN O.A.NO.2287/2023 DATED 11.01.2024 Exhibit P7 A COPY OF THE LETTER NO.RULES- 1/1/2024-P&ARD DATED 11.01.2024 Exhibit P8 A TRUE COPY OF THE ORDER DARTED 17.01.2024 IN M.A.NO.87/2024 IN O.A.NO.2287/2023