Shri M K Narayan vs. Union Of INDIA - Karnataka High Court, 22 July 2026

Heard together (3 matters)

WP No. 32729 of 2025

WP No. 31158 of 2025

WP No. 32920 of 2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

- 1 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO WRIT PETITION NO.32729 OF 2025 (S-CAT) C/W WRIT PETITION NO.31158 OF 2025 (S-CAT) WRIT PETITION NO.32920 OF 2025 (S-CAT) WRIT PETITION NO.33481 OF 2025 (S-CAT) WRIT PETITION NO.33652 OF 2025 (S-CAT) WRIT PETITION NO.38886 OF 2025 (S-CAT) WRIT PETITION NO.2389 OF 2026 (S-CAT) IN WP No.32729/2025 BETWEEN: 1. SHRI. A PANDURANGA NAIK S/O AITHU NAIK AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX RES: SHREEMATHA KODI BRAHMALINGESHWARA ROAD, ALEVOOR, UDUPI- 574 118. 2. SHRI. ANUP ANTHONY S/O ANOTHONY S L AGED ABOUT 46 YEARS, RTD. AS SUP.OF CENTRAL TAX NO.112, ZENITH VILLA, Digitally signed by G SHREERAKSHA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 2ND F MAIN ROAD, RAMAIAH LAYOUT, KACHARKANAHALLI, BENGLAURU - 560 084. 3. SHRI. B SOMASHEKAR S/O BURMAJI AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.60, VIVANI ROAD, FRAZER TOWN, BENGALURU - 560 005. 4. SHRI. DUDANKAR PANDURANGA S/O DUDANKAR PUNDALIKAPPA AGED ABOUT 70 YEARS, RTD.AS SUP. OF CENTRAL TAX EWS -70, 5TH CROSS, 2ND STOP, NEAR BASAVESHWAR CIRCLE, NAVANAGAR, HUBLI -580 025. 5. SHRI. G B ESWARAPPA S/O GOWDRA BANAPPA AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.1711-1712, SUMANA, 5TH MAIN ROAD JUDICIAL LAYOUT, GKVK POST, BENGALURU – 560 065. 6. SHRI. G.S SHIVAKERI S/O SHIVALINGAPPA AGED ABOUT 73 YEARS RTD. AS SUP. OF CENTRAL TAX NO.52, 2ND CROSS, CHOWDAIAH BLOCK, NEAR SIDDARTHA PUBLIC SCHOOL R.T NAGAR BENGALURU – 560 032. - 3 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 7. SHRI. H.P ULLAS S/O PUNDALIK AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX PLOT NO.69, PATIL LAYOUT, LINGARAJ NAGAR HUBLI - 580 031. 8. SMT.KALPANA ROY, D/O LATE SHRI. R.VENUGOPAL AGED ABOUT 59 YEARS, RTD. AS ASST COMR OF CENTRAL TAX, NO.455 12TH CROSS, NISARGA COLONY, HORAMAVU MAIN ROAD, BANASWADI, BENGALURU - 560 043. 9. SHRI.L.P SRINIVAS S/O LAKSHMAN AGED ABOUT 56 YEARS, RTD. AS INSPECTOR OF CENTRAL TAX NO.27/36/1, 10TH C MAIN ROAD, 1ST BLOCK, JAYANAGAR, BENGALURU – 560 011. 10. SHRI.M.C.VINAL KUMAR S/O DR.M CHIDANANDA MURTHY AGED ABOUT 59 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.1013B, ”MINCHU”, 11TH MAIN 4TH CROSS, HAMPI NAGAR, VIJAYANAGAR, 2ND VIJAYANAGARA 2ND STAGE, BENGALURU 560104. 11. SHRI. M S HANUMANTHARAYAPPA S/O SIDDAPPA AGED ABOUT 70 YEARS, RTD. AS ASST COMR OF CENTRAL TAX, - 4 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO 97/E 15TH MAIN, VIJAYANAGAR, BENGALURU-560 040. 12. SHRI. M. DEVARAJ S/O LATE C.K. MUTHURAJ AGED ABOUT 70 YEARS, RTD. AS ASST COMR OF CENTRAL TAX, NO 155, 4TH CROSS, SHABARI NAGAR, RAMAKRISHNA HEGDENAGAR NAGAR, BENGALURU 560 077. 13. SHRI. N K POOVAPPA S/O N G KARIAPPA AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 705, 2ND MAIN, 8TH BLOCK, KORAMANGALA, BENGALURU 560 095. 14. SHRI. R. PRASANNA KUMAR S/O LATE B. RANGASWAMY AGED ABOUT 61 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 59, 1ST FLOOR, NISARGA LAYOUT 2ND STAGE, ABBIGERE, BENGALURU 560 090. 15. SHRI. RAMACHARYA A BHANDARI S/O ADIVACHARYA S BHANDARI AGED ABOUT 58 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.MIG 441 15TH CROSS, NAVANAGAR, HUBLI 580 025. 16. SHRI S. SRINIVASA AIGAL S/O C. KRISHNA ALGAL AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX NOW AT 1-5-378/2, SHREYAS', TANTRI LANE, KOTTARA, - 5 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS ASHOKNAGAR POST MANGALURU-575 006. 17. SHRI. A N RAMACHANDRA S/O ANANT R NAGARAKATTE AGED ABOUT 54 YEARS, WORKING AS SUP. OF CENTRAL TAX NO 4, CUSTOMS QTRS, MG ROAD, KARWAR 581 301. 18. SHRI. ANNADANI S KARADI S/O SHANKARAPPA A KARADI AGED ABOUT 54 YEARS, WORKING AS SUP. OF CENTRAL TAX GF 01, NO. 6 HR PRIDE, 10TH CROSS, 3RD MAIN NGEF LAYOUT NAGARABHAVI, BENGALURU 560 072. 19. SHRI B.S. UMESH S/O B.M. SHIVASHANKAR AGED ABOUT 55 YEARS, RTD. AS ASST COM OF CENTRAL TAX NO. 56, 10TH A CROSS, SLV GRAND, YELAHANKA SATELLITE TOWN, BENGALURU - 560 064. 20. SHRI. GANESH SHETTI S/O MADHAV AGED ABOUT 53 YEARS, WORKING AS SUP. OF CENTRAL TAX 2905/14, SNEHA KUNJA, DEWALIWADA, BAAD, KARWAR - 585 103. 21. SHRI. K NARAYANAN S/O SHRI K KUNJUNNUI AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX - 6 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NOW AT T3 AMRUTHAPRIYA RESIDENCY, KEMPEGOWDA ROAD, DASARAHALLI, BENGLAURU 560 024. 22. SHRI. MANOJ ROY S/O LATE SHRI. S K ROY AGED ABOUT 56 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX NO.455, 12TH CROSS, NISARGA COLONY, HORAMAVU MAIN ROAD, BANASWADI, BENGALURU 560 043. 23. SHRI. N JAGADISH S/O R NARAYANASWAMY AGED ABOUT 60 YEARS, RTD. AS DEP. COMR. OF CENTRAL TAX 105, 8TH MAIN, 2ND BLOCK, SIR MV NAGAR, KALKERE ROAD, RAMAMURTHYNAGAR, BENGALURU 560 016. 24. SHRI. N S DEV S/O S N IYER AGED ABOUT 54 YEARS, WORKING AS DEP. COMR. OF CENTRAL TAX NOW AT 179, 12TH A MAIN ROAD, 4TH BLOCK, KORAMANGALA, BENGALURU 560 034. 25. SHRI. N. JAYARAM S/O N. SATYA NARAYANA RAO AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX NO.26, 'SREERAMA', 1ST 'B' MAIN ROAD, SANJEEVINI NAGARA, MOODALAPALYA, BENGALURU -560 072. - 7 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 26. SHRI. RAJESH V GEORGE S/O V.V. GEORGE AGED ABOUT 55 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX A-905, BAIRAVI CRUZ LUXOR, CHELEKERE MAIN ROAD, KALYANNAGAR POST, BENGALURU 560 043. 27. SHRI. SANTOSH KEERA NAIK S/O KEERA NAIK AGED ABOUT 60 YEARS, WORKING AS SUP. OF CENTRAL TAX E-06, TYPE 3, CENTRAL EXCISE QUARTERS BTM LAYOUT, MADIWALA, BENGALURU-560 068. 28. SHRI. SHAMA SUNDAR S S/O SADASIVAN S AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX RES: 28, 4TH CROSS 5TH MAIN BASAVESHWARA BLOCK, TEACHERS LAYOUT, MYSURU 570 029. 29. SHRI. V.RAJALAKSHMI D/O S. VENKATARAMAN AGED ABOUT 55 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX NO.597, 1ST FLOOR, KAUSALYA NILAYA, 25TH CROSS, 36TH MAIN ROAD, R.R. NAGAR, BENGALURU 560 098. 30. SHRI. VENKATRAMAN HEGDE S/O T.V.HEGDE AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX NO.67 AND 78, KUBERA COMFORTS 2ND MAIN, B SECTOR, - 8 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AMRUTHNAGAR, BENGALURU-560 092. 31. SHRI. K S RAMESH S/O SUDARSHANA IYENGAR AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.A-702, HOYSALA ACE, PHASE-I, SAHAKAR NAGAR, BENGALURU-560 092. 32. SHRI. M A NARAYANA S/O LATE SHRI M A PARTHASARATHY AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.FLAT 001 GR. FOOR SEVEN HILLS, EXCELLENCY, NO. 33, 2ND CROSS SBM COLONY, BRINDAVAN NAGAR MATHIKERE, BENGALURU-560 054. …PETITIONERS (BY SRI. PUTHIGE R RAMESH, SENIOR COUNSEL A/W SMT. LAKSHMI S. HOLLA., ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NORTH BLOCK, NEW DELHI-110 001. - 9 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 3. THE SECRETARY DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI – 110 001. 4. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110 001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX BENGALURU ZONE, P.B. NO. 5400, C R BUILDING, QUEENS ROAD, BANGALORE 560 001. …RESPONDENTS (BY SMT. V. RAJINI, FOR SRI. PRAMOD B., CGC FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS FROM THE HON’BLE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE IN RESPECT OF ITS ORDER DT. 21.04.2024 PASSED IN ORIGINAL APPLICATION NO.170/00663/2024 AS AT ANNEXURE-A AND SET ASIDE THE ORDER DT:21.04.2025 PASSED BY THE HONBLE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE IN ORIGINAL APPLICATION NO.170/00663/2024 AS AT ANNEXURE-A IN SO FAR AS IT RESTRICTS THE BENEFITS JUST FOR A PERIOD OF THREE YEARS PRIOR TO DATE OF FILING OF THE OA AND ETC. - 10 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS IN WP NO. 31158/2025 BETWEEN: 1. MS. SABRINA CANO D/O ANTHONY GILBERT SAMY, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, FLAT 102, FAVOURITE RESIDENCY, 98, WHEELER ROAD EXTN, COOKE TOWN, BANGALORE 560 005. 2. SMT. A B KAVITHA, D/O B. KRISHNARAJA ACHARYA, AGED ABOUT 59 YEARS, WORKING AS SUP. OF CENTRAL TAX, NO.219/1, NYDHRUVA, 19TH MAIN, 5TH CROSS, VI BLOCK, KORAMANGALA, BENGALURU - 560 095. 3. SHRI. A. ABDUL HAFIZ, S/O M. ABDUL LATIF, AGED ABOUT 56 YEARS, WORKING AS SUP. OF CENTRAL TAX, NO.2/7, 2ND MAIN, 1ST CROSS, S.R.K GARDEN, JAYANAGAR, BENGALURU-560 041. 4. SHRI. A. RAVICHANDER, S/O A.VENKATARAO, AGED ABOUT 59 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.18, 4TH CROSS, MUDDAMMA GARDEN, BENSON TOWN POST, BANGALORE -560 046. 5. SMT. A.S RENUKA DEVI, D/O R.SANTHANA KRISHNAN, - 11 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 60 YEARS, RETD AS SUPT. OF CENTRAL TAX, NO.105, 26TH MAIN, 22ND CROSS, JUDICIAL LAYOUT, GKVK POST, YELAHANKA, BENGALURU-560 065. 6. SHRI. AMIRUDDIN PATEL, S/O BAHADUR PATEL, AGED ABOUT 60 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, H.NO.11-1041/38 B, AL-AMEEN SCHOOL ROAD, NEW GALIB COLONY, JEELANABAD, MSK, GULBARGA-585 103. 7. SHRI. ANANTHAPADMANABHA RAO K, S/O RAMESHA RAO K, AGED ABOUT 57 YEARS, WORKING AS SUPT. OF CENTRAL TAX, NO.14/1 32 POOJA POWER COMPOUND, 17A CROSS, MALLESHWARAM, BENGALURU – 560 003. 8. SHRI. ANUP KUMAR K, S/O K NARAYANAN, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT SAKETH, NO.25-27-2018/1, JEPPU MAHAKALIPADPU, BEHIND GOVT. ELEMENTARY SCHOOL, KANKANADY POST, MANGALURU-575 002. 9. SMT. MANGALA B, D/O LATE K. SADASHIVA, AGED ABOUT 55 YEARS, WORKING AS SUPT. OF CENTRAL TAX, E-2, TYRE-E, CENTRAL EXCISE STAFF QTRS, - 12 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BEHIND CAPITANIO SCHOOL, KANKANADY, MANGALURU-575 002. 10. MS. REKHA K.S, D/O K. SOORYA, AGED ABOUT 51 YEARS, WORKING AS SUPT. OF CENTRAL TAX, SUNPREM, LIG-4, K H B COLONY, KUNJATHBAIL, MANGALORE – 575 015. 11. SHRI. K J ARAVINDA, S/O K. JANARDANA, AGED ABOUT 51 YEARS, WORKING AS SUPT. OF CENTRAL TAX, H.NO.11/204/20, NEAR KALAANGANN, SHAKTHINAGAR, MANGALURU -575 016. 12. SHRI. PINTHU GANGULY, S/O LATE S.R.GANGULY, AGED ABOUT 54 YEARS, WORKING AS SUPT. OF CENTRAL TAX, GANGULY NIVAS, NEAR SALIAN GAS AGENCY, KANA-KATLA, POST SURATHKAL, MANGALURU-575 014. 13. SHRI. MAHALINGA NAIKA C, S/O KRISHNA NAIK, AGED ABOUT 56 YEARS, WORKING AS SUPT. OF CENTRAL TAX, ”SHRILAKSHMI”, SPRING LAYOUT, CHILIMBI, ASHOKA NAGARA POST, MANGALORE – 575 010. 14. SMT. ARUNDATHI VAS, D/O CYRIL VAS, AGED ABOUT 56 YEARS, RETIRED AS SUPT. OF CENTRAL TAX, NO. 268, 1ST MAIN ROAD, DEFENCE COLONY, INDIRANAGAR, BENGALURU – 560 038. - 13 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 15. SMT. ARUNDATI RAM, D/O SHRI R S RAGHUNATH, AGED ABOUT 56 YEARS, WORKING AS SUPT. OF CENTRAL TAX, NO. 141, VALLIAMMA LAYOUT, 2ND CROSS, KASAVANAHALLI, BANGALORE – 560 035. 16. MR. ASHOK KUMAR K, S/O LATE SRI. R. KRISHNAMURTHY, AGED ABOUT 59 YEARS, WORKING AS SUPT. OF CENTRAL TAX, NO.1333, V.B.MARGA, K.S.LAYOUT, 1ST STAGE, BENGALURU 560 111. 17. MS. ATHIYA SADATH MAB, D/O MOHAMMED MOHEEDEEN, AGED ABOUT 55 YEARS, WORKING AS SUPT. OF CENTRAL TAX, NO.10, SEHER, 6TH CROSS, ROSE GARDEN, NEELASANDRA, VIVEK NAGAR POST, BENGALURU 560 047. 18. SHRI. AVINASH N KANADE, S/O NARAYAN G KANADE, AGED ABOUT 56 YEARS, WORKING AS SUPT. OF CENTRAL TAX, NO.16, 4TH CROSS, SARASWATHIPURA, AGB COLONY, NANDINI LAYOUT, BANGALORE – 560 096. 19. SHRI. B ASHOK KUMAR, S/O R BALAKRISHNAN, AGED ABOUT 59 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO. 403, YAMUNA MATHIAS HEIGHTS, 3RD KOTTARA CROSS, MANGALORE – 575 006. - 14 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 20. SHRI. B K RAJE URS, S/O LATE KRISHNE URS, AGED ABOUT 57 YEARS, WORKING AS SUPT. OF CENTRAL TAX, NO.1396 ''KRISHNA'' POLICE LAYOUT, 2ND STAGE, 4TH MAIN, 6TH CROSS, SARDAR VALLABHABHAI PATEL NAGAR, MYSURU-570 028. 21. SHRI. B N SUDHEENDRA, S/O B NARAYANA RAO, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 1-112-1, NH 66, MAIN ROAD, KUMABSHI POST 576257. 22. SHRI. B S ASHOK BABU, S/O B.R. SUBBANNA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, 1048, SKANDALAYA, III STAGE, BEML LAYOUT, RAJARAJESHWARI NAGAR, BENGALURU 560 098. 23. SHRI. B SHRIDHAR, S/O H C BYRAPPA, AGED ABOUT 56 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO 73, 3RD MAIN, PRASHANTHA NAGAR, BENGALURU – 560 079. 24. SHRI. T K VENKATESH PRABHU, S/O T KEMPAHANUMAIAH, AGED ABOUT 60 YEARS, RTD ASST COMR OF CENTRAL TAX, NO. 396, 5TH MAIN, 3RD STAGE, 3RD BLOCK, BASAVESWARANAGAR, BENGALURU – 560 079. - 15 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 25. SHRI. R JOHN SELVARAJ, S/O B RAJAMANI, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.M-3, TYPE-V GST AND CUSTOMS QUARTERS, BTM 2ND STAGE, BTM LAY OUT, BENGALURU – 560 076. 26. SHRI. RAMACHANDRA B M, S/O B MADAIAH, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 31, 4TH FLOOR, 5TH TEMPLE STREET, MALLESHWARAM, BENGALURU – 560 003. 27. SHRI. B.C.POONACHA, S/O B.K.CHERMANNA, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO.204, SAI BSR HOMES, 2ND MAIN, 8TH BLOCK, KORAMANGALA, BENGALURU – 560 095. 28. SHRI. B.E.BOJANNA, S/O B.M.ESHWARA, AGED ABOUT 51 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO 7, CRP ENCLAVE, BANJARA LAYOUT, HORAMAVU, BANGALORE 560 043. 29. SHRI. B.K THIMMAIAH, S/O B.S KALAPPA, AGED ABOUT 52 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.209, RAMYA RESIDENCY APARTMENT, INDIRANAGAR 1ST STAGE, BANGALORE – 560 038. - 16 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 30. SHRI. VIJI JOHN, S/O JOHN DANIEL, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.36 MATHRU KRUPA, 2ND MAIN ROCHE ENCLAVE,(SRI SAI ENCLAVE) HORAMAVU, BENGALURU 560 043. 31. SHRI. B.PRABHAKARA POOJARY, S/O B.KORAGA POOJARY, AGED ABOUT 61 YEARS, RETIRED AS SUPT OF CENTRAL TAX, SUPRABHA, NO.7-4-478/1, MATADAKANI, BOLOOR VILLAGE, MANGALURU – 575 006. 32. SHRI. B. PUTTARAJU, S/O LATE K. BASAVAIAH, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, AMBA VILAS, NO.11, 2ND A CROSS, CPV BLOCK, GANGANAGAR EXTENSION, BENGALURU – 560 032. 33. SHRI. MAHABALESHWAR V NANDIHALLI, S/O VEERAPPA, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.32, SANCHITHA HOUSE, 5TH MAIN, PAMPA EXTENSION, VENKATEGOWDA LAYOUT, NEAR RK RESIDENCY, BENGALURU-560 024. 34. SHRI. DEVAPPA NAIK, S/O RAMA NAIK, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 192, 1ST FLOOR, 6TH MAIN ROAD, A SECTOR, YELAHANKA NEW TOWN, - 17 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BANGALORE – 560 064. 35. SHRI. BALASUBRAMANYAM S, S/O LATE D R SUBBANNA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, CH 15, 5TH MAIN ROAD, 3RD CROSS, SARASWATHIPURAM, MYSURU-570 009. 36. SHRI. BALATHABAIL SUDHIR ACHARYA, S/O B KRISHNARAJA ACHARYA, AGED ABOUT 55 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.219, NYDHRUVA, 5TH CROSS, 19TH MAIN,KORAMANGALA 6TH BLOCK, BENGALURU - 560 095. 37. SHRI. BASAVARAJU GIRIYAPPA METI, S/O GIRIYAPPA A METI, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.A 203,VISHWARAJ GOLFLINK APARTMENT, JADHAVNAGAR, BELAGAVI – 590 019. 38. MS. BEENA M V, D/O P V GOVINDAN NAIR, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 309, VEERANNA LAYOUT, THINDLU, VIDYARANYAPURA POST, BENGALURU – 560 097. 39. SHRI. BIJU THAMPI, S/O P.K. THAMPI, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO. 102, SRIKARS ALPINE, 17, HANUMAN NAGAR CROSS, - 18 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NEW TIPPASANDRA, BENGALURU – 560 075. 40. SMT. C A SARASWATI, D/O C R ANANTHA RAO, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.6/3, I FLOOR, S V M MANSION, E NO.2ND STREET, D K STREET CROSS, SHIVAJINAGARA, BENGALURU – 560 001. 41. SHRI. C K SATHISH, S/O C P KARIYAPPA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 201, ARUNODAYA PARADISE-1, 1ST CROSS, N R COLONY, MURUGESHPALYA, BANGALORE – 560 019. 42. SMT. V. VIJAYALAXMI, D/O J. NARAYANAN, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.104, AKSHYA APARTMENTS, 61/1, 13TH CROSS, 11TH MAIN, MALLESHWARAM, BANGALORE – 560 003. 43. SHRI. NAGABUSHANAM P., S/O PILLAIAH M., AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 58 CHIKAA BAZAAR STREET, TASKAR TOWN, SHIVAJI NAGAR, BENGALURU 560 051. 44. SHRI. L. BALASUBRAMANIYAM, S/O N.R.L. MUDALIAR, - 19 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.698, 9TH MAIN FIRST STAGE, INDIRANAGAR, BANGALORE-560 038. 45. SMT. MANOKARTHAYINI M, D/O MANORANJAN M, AGED ABOUT 50 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 69/1, 1ST MAIN 3RD CROSS, BILAL NAGAR, BANGALORE-45. 46. SMT. K. JAYALALITHA, D/O (LATE) M.K. SUNDARAN NAIR, AGED OBOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 3/1, FIRST MAIN ROAD, MUDDAMMA GARDEN, BENSON TOWN, BENGALURU – 560 046. 47. SHRI. P. VEERAKUMAR, S/O P. RUKMANDULU, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT 105, ARYA, 1ST STAGE, 3RD CROSS, ARAKERE, MICO LAYOUT, BANNERGHATTA ROAD, BANGALORE – 560 076. 48. SMT. C. BAHAMINI, D/O M.CHANDRASEKARAN, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, 14, 6TH CROSS, 2ND MAIN ROAD, S.K.GARDEN, BENGALURU-560 046. - 20 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 49. SHRI. C. S RAVIKUMAR, S/O S SHIVAJI, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, 188, NTI LAYOUT, FIRST PHASE, RAJIV GANDHI NAGAR, SAHAKAR NAGAR SOUTH, BENGALURU-560 092. 50. SMT. C.M. SINDHU, D/O K. CHINDAN, AGED ABOUT 51 YEARS, WORKING AS SUPT OF CENTRAL TAX, T-3, NEERAJA SPRING HOMES, I CROSS, AMAR REGENCY, HORAMAVU, BENGALURU – 560 043. 51. SMT. C.S. SANGEETA, D/O SUBHASH M. KANADE, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.142, ATHARVA ONJI, SF.1, SAI LOTUS LAYOUT, BEML 5TH STAGE, BEHIND SBI, CHANNASANDRA BRANCH, RAJARAJESHWARINAGAR, BENGALURU - 560 098. 52. SHRI. C.VISHWANATH, S/O LATE SHRI CHIKKAVARADIAH, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, DOOR NO 140, 5TH CROSS, M.P.M LAYOUT, MALLATHALLI, BENGALURU – 560 056. 53. SHRI. CHANDRA SEELAN, S/O BHARATH DINAKARAN R, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, - 21 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS FLAT NO.102, GAURAV ARCADE-3 NO.3, FIRST CROSS, MANORAYANAPALYA NEW EXTENSION, R.T. NAGAR POST, BENGALURU 560 032. 54. SMT. CHITRA.V, D/O R. VAIDYANATHAN, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.37, 2ND CROSS, P & T COLONY, R T NAGAR, BENGALURU-560 032. 55. SMT. REKHA RAO, D/O DINESH PRABHU. K, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO.308, SAI SUMUKHA SAMEEKSHA APTS, RACHENAHALLI MAIN ROAD, THANISANDRA, BANGALORE- 560 077. 56. SMT. K. SAVITHA, D/O S. KANNAN, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.108, 10TH CROSS, BHARATHIYAR ROAD, RAMASAMY PALYA, BENGALURU-560 033. 57. SHRI. D S NAGESH BABU, S/O DONTY SURYANARAYANA SETTY, AGED ABOUT 54 YEARS, RTD SUPT OF CENTRAL TAX, RESIDING AT FLAT NO A 407, RNS SHANTHI NIVAS, TUMKUR ROAD, YESHWANTHPUR, BENGALURU-560 022. - 22 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 58. SHRI. D.P. SRINIVASULU, S/O D.PENCHALAIAH, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.111, 4TH CROSS, B.K. LAYOUT, THINDLU, VIDYARANYAPURA (POST), BENGALURU – 560 097. 59. DANDAPPANAVAR PRAKASH DODDAPPA, S/O DODDAPPA, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, H NO.80, BHUNESHWARI NAGAR, KESHWAPUR, HUBBALLI-580 023. 60. SHRI. DAYANAND MAHABALESHWAR NAIK, S/O MAHABALESHWAR NAIK, AGED ABOUT 60 YEARS, RTD SUPT OF CENTRAL TAX, CANARA BANK COLONY NEAR MAHADEVASTANA, NANDANGADDA BAAD, KARWAR-581 301. 61. SHRI. DINESH SUBRAY REVANKAR, S/O SUBRAY S. REVANKAR, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, TYPE-IV, NO.3, CUSTOMS COLONY, M.G. ROAD, KARWAR-581 301. 62. SHRI. DEAN REX, S/O REX CONCEICAO, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, 329, 7TH CROSS SHABARINAGAR, RAMAKRISHNAHEGDE NAGAR, BENGALURU-560 077. - 23 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 63. SMT. DEEPTHI. K, D/O V. NARAYANAN KUTTY, AGED ABOUT 52 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.114, VINU VIHAR, 6TH CROSS, 2ND MAIN, M S R NAGAR, BANGALORE - 560 054. 64. SHRI. ARUN KUMAR H K, S/O H KRISHNAMURTHY, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.305, BLOCK-B, ELEGANT EMBASSY, TURAHALLI ROAD, SUBRAMANYAPURA, UTTARAHALLI, BENGALURU-560 061. 65. SHRI. BASAVARAJ N. RABB, S/O NEELKANTH Y. RABB, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, T-1, JAHNAVI APARTMENTS, 1ST MAIN, 2ND CROSS, ASHIRVAD COLONY, HORAMAVU, BANGALORE – 560 043. 66. SHRI. K. SRINIVASAN, S/O V R KOTHANDA PANI, AGED ABOUT 60 YEARS, RETIRED AS SUPT OF CENTRAL TAX, NO.533, GANESHALAYA, 2ND FLOOR, 7TH MAIN, 1ST STAGE, 5TH BLOCK, HBR LAYOUT, BANGALORE – 560 043. 67. SHRI. C.V.VENKATESH, S/O C.S.VASUDEVA RAO, AGED ABOUT 61 YEARS, RTD SUPT OF CENTRAL TAX, NO 18 A, 3RD A CROSS, - 24 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SAPTHAGIRILAYOUT, VIDYARANAYAPURAM, BANGALORE-560 097. 68. SHRI. M K DAVINDRAN, S/O S M KUPPUSWAMY, AGED ABOUT 60 YEARS, RTD ASST COMR OF CENTRAL TAX, NO.43, YELLAMMAN KOIL STREET, ULSOOR, BANGALORE-560 008. 69. SHRI. DHARMENDRA S GASTI, S/O SHANMUKHA S GASTI, AGED ABOUT 60 YEARS, RETD AS ASST COMR OF CENTRAL TAX, NO.10, RAMADHAMA, 17TH CROSS, 15TH MAIN, JP NAGAR, 5TH PHASE, BENGALURU-560 078. 70. SHRI. DINESH KUNDER, S/O BHAVANI SHANKER KUNDER, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, DOOR NO.7-6-752, KODIALBAIL POST, BOCKAPATNA, MANGALORE - 575 003. 71. SHRI. XAVIER. D, S/O A.C.DASS (LATE), AGED ABOUT 60 YEARS, RTD ASST COMR OF CENTRAL TAX, NO.50, G2FLAT,CRESCENT HARMONY APT, BYRAPPALAYOUT MAIN RD, 18TH CROSS, GOVINDAPUR, BENGALURU-560 045. 72. SHRI. E.T SUNIL, S/O B.K.NAMBIAR, AGED ABOUT 55 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, T-3, NEERAJA SPRING HOMES, - 25 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS FIRST CROSS, AMAR REGENCY, HORAMAVU, BENGALURU-560 043. 73. SMT. ESTHER ANIL KUMAR, D/O F. THOMAS PAUL, AGED ABOUT 61 YEARS, RETIRED AS SUPT OF CENTRAL TAX, NO. 340, 12TH CROSS, 2ND BLOCK, VISHWAPRIYANAGAR, BEGUR ROAD, BENGALURU – 560 068. 74. SHRI. ETHIRAJULU C, S/O LATE SHRI C SANTHANAM, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 233 5TH C MAIN, HRBR II BLOCK, KALYANAGAR, BENGALURU-560 043. 75. SHRI. EZHIL VENU. V, S/O S.VENUGOPAL, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 35, 5TH CROSS, SAIBABA LAYOUT, HORAMAVU-AGRA MAIN ROAD, VADRAPALAYA, BANGALORE-560 043. 76. SHRI. G. CHETAN, S/O S. GUNDU RAO, AGED ABOUT 54 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT 2ND MAIN, 7TH CROSS, DEFENSE COLONY, SAHAKARANAGAR, BENGALURU 560 092. 77. SHRI. G GOVINDAN POTTI, S/O K.G.K POTTI, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 002 LANDLINKS RESIDENCY II, NAVANAGAR, DEREBAIL, KONCHADY, - 26 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS MANGALORE – 575 008. 78. SHRI. G RAMACHANDRA NAIDU, S/O LATE SHRI.G.C.KONDAIAH, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, D168, 407 SFS, 2ND B MAIN ROAD, KHB COLONY, YELAHANKA NEW TOWN, BANGALORE – 560 064. 79. SHRI. G RAMESH, S/O G NARASAIAH, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO 28, 2ND CROSS, 11TH MAIN, NEAR GANGA BAKERY, KAMMAGONDANA HALLI, BENGALURU – 560 015. 80. SMT. G.GEETHA BAI, D/O GULAB SINGH G, AGED ABOUT 61 YEARS, RTD ASST COMR OF CENTRAL TAX, FLAT NO. 2114, JANAPRIYA HEIGHTS, MALLASANDRA, BEHIND VIJAYSHREE PUBLIC SCHOOL, BENGALURU - 560 057. 81. MS. G.SRILAXMI, D/O GURRAM SAMBASIVA RAO, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO.1, SHIG B.1, T.B BLOCK, 4TH PHASE, YELAHANKA NEW TOWN BANGALORE – 560 064. 82. SHRI. GIRISH A, S/O M ANANTHA MURTHY, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.157, 1ST MAIN ROAD, - 27 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RAMANJANEYANAGAR, CHIKKALSANDRA, BENGALURU – 560 061. 83. SHRI. GOVINDA RAJU B N, S/O NARASAIAH, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.512, 4TH FLOOR, MEGA-KAMALA RESIDENCY, SRS ROAD, PEENYA, BENGALURU – 560 058. 84. SMT. GAYATHRI .R, D/O SAMPANGI RAMAIAH, AGED ABOUT 56 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, FLAT NO 102, FIRST FLOOR, LH CASA FELIZ, 3RD CROSS, S.S.FARM ROAD, BANJARA HILLS, HORAMAVU AGARA, BANGALORE – 560 043. 85. SHRI. GIRIDHAR BHANDIWAD, S/O JAYARAO T BHANDIWAD, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO 33 BELAKU 13TH CROSS MARUTHI LAYOUT, KEMPAPURA HEBBAL POST, BENGALURU-560 024. 86. SHRI. H SRINIVASA, S/O H RAGHAVENDRACHAR, AGED ABOUT 60 YEARS, RTD ASST COMR OF CENTRAL TAX, NO. 201, R R HILLVIEW APARTMENT, VISHWESHWARANAGAR, MYSURU – 570 008. - 28 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 87. SHRI. H T GIRISH RAO, S/O LATE H T BHASKAR RAO, AGED ABOUT 50 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.658, 5TH CROSS, 3RD BLOCK, KORAMANGALA, BANGALORE – 560 034. 88. SHRI. H. K. MAHESH KUMAR, S/O H. N. KUSHALAPPA, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO 8A, OPP. OBEL BANJARA APARTMENT, CRP ENCLAVE, BANJARA LAYOUT, HORAMAVU, BENGALURU 560 043. 89. SHRI. H.N. NARASIMHA MURTHY, S/O LATE H.S. NARAYANA RAO, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.341, 18TH MAIN, AGS LAYOUT, AREHALLI, BENGALURU – 560 061. 90. SMT. H.P. SHARADA, D/O K.S. PALAIAH, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 110, V. R. LAYOUT, MATHIKERE, OPP. RAILWAY TRACK NEAR M S RAMAIAH SAMADHI BANGALORE - 560 054. 91. SHRI. HARISH C., S/O B. CHIKKALINGAIAH, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.838, 5TH CROSS, 5TH MAIN, M.C. LAYOUT, VIJAYANAGAR, - 29 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BENGALURU – 560 040. 92. SHRI. HARISH K, S/O KOTHAPPA, AGED ABOUT 56 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 63, 7TH MAIN, SHANKAR NAGAR, MAHALAKSHMI LAYOUT, BENGALURU – 560 096. 93. SHRI. HITESH KUMAR, S/O LATE SANJEEVA CHAND, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.111, ROYAL ENCLAVE, 2ND PHASE, SHRIRAMPURA, JAKKUR POST, BENGALURU – 560 064. 94. SHRI. J N NAGESH, S/O J V NAGARAJA, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT NO.1,4TH CROSS, MARUTHI LAYOUT, BASAVESHWARANAGAR, BENGALURU - 560 079. 95. SHRI. J SRINIVASAN, S/O T M JANAKIRAM, AGED ABOUT 61 YEARS, RTD AS SUPT OF CENTRAL TAX, NO.334, 10TH A MAIN, JAYANAGAR 3RD BLOCK, BANGALORE – 560 011. 96. SHRI. J. AJAY KUMAR REDDY, S/A J. SIDDA REDDY, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, F-1, GRACE1151, 21ST CROSS, SECTOR 3 HSR LAYOUT, - 30 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BANGALORE – 560 102. 97. SHRI. J. RAVI, S/OAK. JANAKIRAMAN, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.1120, II FLOOR, 2ND CROSS, VINAYA MARG, SIDDHARTHA LAYOUT, MYSURU – 570 011. 98. SHRI. JAGADEESHA J S, S/O LATE SHIVANANDAPPA J, AGED ABOUT 60 YEARS, RTD AS ASST COMR OF CENTRAL TAX, RESIDING AT 303, 3RD FLOOR, R R HILL VIEW APARTMENT, VISHWESHWARANAGAR, MYSURU – 570 008. 99. SHRI. JAGADISH HIREMATH, S/O CHANDRASHEKHAR HIREMATH, AGED ABOUT 55 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT PARVATI, KADROLLI ONI, MRUTYUNJAYANAGAR, DHARWAD -580 001. 100. SHRI. JATHIN K A, S/O AYYAPPAN K R, AGED ABOUT 56 YEARS, WORKING AS DY COMR OF CENTRAL TAX, NO.C-101, SOBHA MAGNOLIA, BANNERGHATTA ROAD, BANGALORE – 560 029. 101. SMT. K ANURADHA D/O ALVA RAMULU, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, - 31 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.21-22, AMARJYOTHILAYOUT, 4TH MAIN,3RD BLOCK, RMV II STAGE, BANGALORE – 560 094. 102. SHRI. K B LINGARAJU, S/O LATE K M BOREGOWDA, AGED ABOUT 61 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.136, AHIMSA MARGA, SIDDHARTHA NAGAR, MYSURU – 570 011. 103. SHRI. K B NANAIAH, S/O K.T. BOPAIAH, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, RESIDING AT MUKKODLU VILLAGE, HATTI-HOLE POST, MADIKERI TALUK, KODAGU DISTRICT – 571 251. 104. SHRI. K BABU, S/O K KANNAN, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT AKSHAYA APARTMENTS, 13TH CROSS, 11TH MAIN, MALLESWARAM, BANGALORE – 560 003. 105. SMT. K MALLIKA, D/O K S N MURTHY, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 462, 1ST FLOOR, 8TH B MAIN, 4TH BLOCK JAYANAGAR, NEAR JAIN TEMPLE, BANGALORE 560 011. - 32 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 106. SHRI. K MANJUNATH, S/O K KRISHNA UPADHYA, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 693, 7TH CROSS, 3RD BLOCK, BEL LAYOUT, VIDYARANYAPURA, BENGALURU - 560 097. 107. SMT. K NALINI, D/O K JANNA POOJARY, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. A-501, 5TH FLOOR, A BLOCK, AAKAR APARTMENT, DASANAKOPPAL GATE, BOGADI ROAD, MYSURU 570 026. 108. SHRI. K S VIJAYA KUMAR, S/O K P SREENARAYANAN, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 3J 103, KRISTAL JASPER, KASAVANAHALLI, OFF SARJAPUR ROAD, BENGALURU - 560 035. 109. SHRI. K.BHASKAR NAIDU, S/O K. RANGAIAH, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.25, 2ND B CROSS, MANORAYANAPALYA, R.T. NAGAR POST, BENGALURU – 560 032. 110. SHRI. K.GANESH HEGDE, S/O K.M.HEGDE, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, FLAT NO.405, VENTURA APARTMENTS, - 33 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BEJAI MAIN ROAD, OPP BEJAI MUSEUM, ADJACENT TO RELIANCE SMART, MANGALORE – 575 019. 111. SHRI. K.N. PRASAD, S/O K.L. NAGARAJA RAO, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.22, A.G'S COLONY, ANANDNAGAR, HEBBAL, BANGALORE-560 024. 112. SHRI. K.RAMAKRISHNAN, S/O LATE K.V NARAYANAN NAIR, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, 4-36/2, SHIVASHAKTHI, KULAI, MANGALORE - 575 019. 113. SMT. K.S. SASHI KRISHNA, D/O K.K. SRINIVASAN, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 557, 11TH CROSS, BEL LAYOUT, VIDYARANYAPURA, BENGALURU – 560 097. 114. SHRI. KALIYOOR UJRE RAJAGOPAL, S/O U. KRISHNA BHAT, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 2-98/21, SOWRABHA GURU NAGAR, MARYHILL, KONCHADY POST, MANGALURU – 575 008. 115. SMT. VILMA V. FERNANDES, D/O FRANCIS FERNANDES, AGED ABOUT 55 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.509, BLUE BERRY PLATINUM, - 34 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS OPPOSITE DEREBAIL CHURCH, KONCHADY POST, MANGALORE – 575 008. 116. SHRI. P R SHIVANANDA PAI, S/O DR P L R PAI, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 15-13-794/22, GURUDEEPTHI SHIVABAGH, 1ST CROSS ROAD, KADRI, MANAGLORE-575 002. 117. SMT. KAVITHA G, D/O C GOVINDAN, AGED ABOUT 52 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.9A, I CROSS, VINAYAKA LAYOUT II STAGE, HEBBAL KEMPAPURA, BANGALORE – 560 024. 118. SMT. KAVITHA SOMASUNDARAM, D/O P GURUNATHAN, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.29, 1ST MAIN, 2ND CROSS, MURTHY LAYOUT, K NARAYANAPURA, BANGALORE - 560 077. 119. SHRI. KRISHNA KUMAR, S/O NARAYAN SWAMY, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. A 1505 MANTRI GREENS, SAMPIGE ROAD, MALLESWARAM, BENGALURU – 560 003. 120. SHRI. LAKSHMANA L, S/O LATE.SHRI.K.LOGANATHAN, AGED ABOUT 60 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, - 35 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.10, 1ST CROSS, SRI LAKSHMI VENKATESHWARA NILAYA, CENTRAL REVENUE LAYOUT, DR.SHIVARAMAKARANTH NAGARA, R.K.HEGDE NAGAR, BENGALURU – 560 077. 121. SMT. LALITHA JANARTHANAN, D/O LATE B.JANARTHANAN, AGED ABOUT 57 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.A 203, BRIGADE TOPAZ, YARAGANAHALLI, BANNUR ROAD, MYSORE – 570 010. 122. SHRI. LALITHARAJ.M, S/O LATE PUTTA MASTER, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.102, SHAKTHI RESIDENCY, OPP UNION BANK, MUKKA, MANGALORE – 575 008. 123. SMT. LATHA NAGARAJ, D/O RAMAKRISHNAN N, AGED ABOUT 56 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 16, 7TH CROSS, 1ST D MAIN, 1ST N BLOCK RAJAJINAGAR, BENGALURU – 560 010. 124. SMT. LAXMI P GOWDA, D/O KARIYAPPA N GOWDA, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 2413 27TH CROSS, VIJAYANAGAR 2ND STAGE, MYSURU – 570 017. - 36 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 125. SHRI. LIONEL N. FERNANDES, S/O MICHAEL FERNANDES, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO.603, DIVYA DEEPA ARCADE, BENDOREWELL CIRCLE, MANGALORE – 575 002. 126. SHRI. M C VENUGOPAL NAIDU, S/O M C NARAYANAPPA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 75, 3RD CROSS, CENTRAL REVENUE LAYOUT -2, DR. SHIVARAMAKARANTH NAGAR POST, BENGALURU - 560 077. 127. SHRI. M GUNASHEELAN, S/O M MANICKAM, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.B3-1305, BDA INDRAPRASTHA, MYSORE RD, KENGERI, BENGALURU – 560 059. 128. SHRI. M. GANESH, S/O N. MAHALINGAM, AGED ABOUT 56 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.235, 2ND FLOOR, SRI BALAJI PARADISE, 4TH MAIN, 6TH BLOCK, 2ND PHASE, BANASHANKARI 3RD STAGE, BENGALURU – 560 085. 129. SHRI. M. R. CHANDRA SHEKAR, S/O M. S. RAMACHANDRA RAO, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.33, 1ST CROSS, AKSHAYANAGAR, - 37 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS ATTUR LAYOUT, YELAHANKA, BENGALURU – 560 064. 130. SHRI. M.L. GIRISH, S/O M. LAKSHMANAPPA, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT NO.61, MDCC BANK EMPLOYEES LAYOUT, FIRST MAIN, SRIRAMPURA 2ND STAGE, MYSORE – 570 023. 131. SMT. M.N. PRAMILA, D/O M.M. NANAYYA, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO.3, GURU VIHAR, SANJAY NAGAR, AMARJYOTHI LAYOUT, BENGALURU – 560 094. 132. SMT. M.R. GEETHA, D/O LATE M RAMAIAH, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.690,16TH MAIN, VEERANAPALYA, VYALIKAVAL HBCS LAYOUT, NAGAWARA, BENGALURU – 560 045. 133. SHRI. MADHUSOODANA BHAT S, S/O K SHAM BHAT, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT SRIMATHA HOUSE, GANDHIJI ROAD, SDM LAYOUT, MARYHILL, POST KONCHADY, MANGALORE 575 008. 134. SHRI. PRASANNA KUMAR, S/O K.V. ANANDA YADAPADITHYA, - 38 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT SMRITI', 5TH CROSS, NAVAGIRI NAGARA, KULAI-HOSABETTU POST, MANGALURU – 575 008. 135. SHRI. E UNNIKRISHNAN, S/O M NARAYANAN NAMBIAR, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT SHYAMA SUNDARA, NEAR RAKTHESHWARI TEMPLE, MALEMAR, ASHOK NAGAR, MANGALORE – 575 006. 136. SHRI. NAGARAJA NAIRY K, S/O K. AITHA NAIRY, AGED ABOUT 51 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT H.NO.3-73A, KARKADA, SALIGRAMA, UDUPI – 576 225. 137. SHRI. MAHESH BHAT, S/O GOPALKRISHNA BHAT, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.3, BELAKU, NO.33, 13TH CROSS, MARUTHI LAYOUT, BHUVANESHWARI NAGAR, BENGALURU-560 024. 138. SHRI. MAHESH S OTAGERI, S/O SHIVASHANKARAPPA, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.101 ROYAL VILLA APARTMENT VENKATACHARI NAGAR, RMV II STAGE, IV BLK - 39 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS OPP TO L G HALLI RAILWAY STATION, BENGALURU – 560 094. 139. SHRI. MALATESH S KULKARNI, S/O SHREEDHAR G KULKARNI, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT FLAT NO. 16.2.08, SHRIRAM SAMEEKSHA, KUVEMPUNAGAR, GANGAMMANAGUDI POLICE STN RD, JALAHALLI EAST, BENGALURU 560 014. 140. SHRI. MANEESH AHOURY, S/O B.P. AKHOURY, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.B1 515, GODHAVARY BLOCK, NATIONAL GAMES VILLAGE, KHB COLONY, EGIPURA, BANGALORE 560 047. 141. SHRI. MANJUNATHA IGAR S L, S/O S D LINGAPPA GOWDA, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.D 305, VAISHNAVI ARS GARDENIA, NO. 2208, S M ROAD, JALAHALLI CROSS, T DASARAHALLI, BENGALURU – 560 057. 142. SHRI. MANKINI MALLIKARJUNA, S/O M. PEDDAYERRAPPA, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.66 1ST FLOOR 2ND CROSS, SAMPIGEHALLI CENTRAL EXCISE LAYOUT, DR. SHIVARAMKARANTH NAGAR, BENGALURU – 560 077. - 40 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 143. SHRI. MANOJ M JAKATI, S/O MOHAN. R. JAKATI, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. D-106, ITTINA ABBY, L.B.SHASTRY NAGAR, VIBHUTHIPURA, BENGALURU – 560 017. 144. SMT. MARIA SUNEETHA NORONHA, D/O JOHN BAPTIST NORONHA, AGED ABOUT 51 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT 8-117C, HOLY FAMILY, OPP.BASF, SURATHKAL, MANGALURU 575 006. 145. SHRI. MATHUKUTTY K J, S/O JOSEPH K J, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.102, 3RD CROSS, CENTRAL REVENUE LAYOUT-II, NEAR ANJANEYA TEMPLE, R.K HEGDENAGAR, BANGALORE – 560 077. 146. SMT. MEERA BHAVE, D/O ACHUTA BHAVE, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.21, 9TH B CROSS, SBI COLONY, JP NAGAR 1ST PHASE, BANGALORE – 560 078. 147. SHRI. MEENA MADHUSUDAN, D/O K A RAMASWAMY, AGED ABOUT 55 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, - 41 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO. 8, 4TH CROSS, MALLESHWARAM, BANGALORE – 560 003. 148. SHRI. MOHANDAS V.V. S/O V.V. KUNHIRAMAN, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, IBBANI , NO. 7-82/1(1), DENIS PINTO LANE, PALEMAR LAYOUT, CAPITANIO, KANKANADY POST MANGALORE - 575 002. 149. SHRI. MURALIDHAR KULKARNI, S/O RAMARAO, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.13, CENTRAL EXCISE COLONY, GOKUL ROAD, HUBLI – 580 027. 150. SMT. MYTHILY. G, D/O K. GUNAVELU, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.63, M.D.M ROAD,FRAZER TOWN, BANGALORE 560 005. 151. SHRI. MADHUSUDHANAN G, S/O R GOPINATHAN, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 137, 4TH A CROSS, LAKESHORE GARDEN, THINDLU MAIN ROAD, VIDYARANYAPURA POST, BANGALORE-560 097. 152. SHRI. A. M. SHAFIULLAH, S/O ABDUL NABI, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, - 42 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS FF-402, NO.91-BLISS RESIDENCY, 6TH D MAIN ROAD, KAUSER NAGAR, RT NAGAR, BENGALURU – 560 032. 153. SMT. ROOPA SUBRAMANYAM, D/O T.V. SAPTHARISHI (LATE), AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, 692, I MAIN, C BLOCK, AECS LAYOUT, KUNDALAHALLI, BANGALORE – 560 037. 154. SHRI. SANA LAKSHMINARAYANA, S/O SANA CHOWDAPPA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, H.NO.71, 3RD CROSS, CRL- 2 LAYOUT, BEHIND VEERANJANEYA SWAMY TEMPLE, DR SIVARAMKARANTH NAGAR, HEGDE NAGAR, BENGALURU 560 077. 155. SHRI. N PRAKASH PAI, S/O N PANDURANGA PAI, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO. UH3, MGM APARTMENTS, CHIKKALASANDRA, BENGALURU – 560 061. 156. SHRI. N PRASAN KUMAR, S/O N B HAVERI, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT BATHRI ROAD, VIDYANAGAR, MANJUNATHA KRUPA, 2ND FLOOR, BALLARI – 583 104. 157. SHRI. N SUNDARAM, S/O NARAYANASWAMY K LATE, AGED ABOUT 60 YEARS, - 43 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RETIRED AS ASST COMR OF CENTRAL TAX, NO. 72 B 3RD CROSS AMAR REGENCY LAYOUT, HORAMAVU MAIN ROAD, BENGALURU 560 043. 158. SHRI. N. SHANKAR, S/O H N NARAYANA SWAMY, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 354, VIDYASHANKARA NAGARA, SATHAGALLI EXTENSION, MYSURU – 57011. 159. SHRI. N. KEMPANNA, S/O NARAYANAPPA, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. V-15, 1ST FLOOR, 8TH CROSS, PIPELINE, MALLESHWARAM, BENGALURU – 560 003. 160. SHRI. VINOD CHINNAPPA, S/O M.K. CHINNAPPA (LATE), AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.531, 17TH A-3 MAIN, 6TH BLOCK, KORAMANGALA, BANGALORE-560 095. 161. SHRI. ASHAKIRAN.M, S/O K.R. MARIYAPPA, AGED ABOUT 61 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 126, III STAGE, III BLOCK, III MAIN, BASAVESHWARNAGAR, BENGALURU – 560 079. 162. SHRI. R RAMESH, S/O K RENGANATHAN, AGED ABOUT 57 YEARS, - 44 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS WORKING AS ASST COMR OF CENTRAL TAX, NO.G43, SHRIRAM SADHANA APARTMENTS, MSR ROAD MATHIEKERE, BENGALURU-560 054. 163. SHRI. RAJEEV RANJAN MISHRA, S/O RAM NATH MISHRA (LATE), AGED ABOUT 58 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 518/B3 GODAVARI, NGV, KORAMANGALA, BENGALURU 560 047. 164. SMT. N.R. KRISHNAKUMARI, D/O N.V. RAMAIAH, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.43, RANGA RAO ROAD, SHANKARAPURAM, BANGALORE 560 004. 165. SHRI. SANJAY VENKAT, S/O N.S. VENKATA RAO, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 437,1ST B CROSS, 7TH BLOCK, KORAMANGALA, BENGALURU 560 095. 166. SHRI. RAJESH SHASTRY, S/O LATE M.S. VENUGOPAL SHASTRY, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. G5, LAKSHMI ENCLAVE, BEHIND SAMBHRAM COLLEGE, OPP. SBI HESARGHATTA MAIN ROAD, VIJAYA BANK LAYOUT, VIDYARANNYAPURA, BENGALURU – 560 097. - 45 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 167. SHRI. N. SRIDHAR, S/O S. NARASIMHAIAH, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 20,7TH CROSS, OBALAPPA LAYOUT, PAPAREDDY PALYA, NAGARBHAVI II STAGE, BENGALURU - 560 072. 168. SHRI. NAGESH KAMATH, S/O NARAYANA KAMATH, AGED ABOUT 61 YEARS, RETIRED AS SUPT OF CENTRAL TAX, 5-155/10, OM SHREE, OPP AIR QTRS, CHURCH ROAD, URVA STORE, MANGALURU – 575 006. 169. SHRI. STEVEN DIAS, S/O LATE LAWRENCE P DIAS, AGED ABOUT 60 YEARS, RETIRED AS SUPT OF CENTRAL TAX, ANDREA MALARAYA TEMPLE ROAD, ASHOKNAGAR POST, MANGALORE-575 006. 170. SHRI. SHOBHANAN M, S/O E K R NAIR, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, SAKETH, D. NO.25-27-2018/1, JEPPU MAHAKALIPADPU, BEHIND GOV'T. ELEMENTARY SCHOOL, KANKANADY POST, MANGALURU – 575 002. 171. SMT. BINDU KUNNATH, D/O V.P. BALAGOPALAN NAIR, AGED ABOUT 52 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT FLAT NO.402, - 46 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS VINAYAKA APARTMENTS OPP.KARAVALI EXHIBITION GROUND, LALBAGH, MANGALORE – 575 003. 172. NARASIMHA RAGHAVENDRA DESHPANDE, S/O R K DESHPANDE, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 456 6TH CROSS 4TH MAIN, 3RD PHASE JP NAGAR, BENGALURU 560 078. 173. SMT. NAYOMI L BEKKAM, D/O BEKKAM LAXMAIAH, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, PLOT NO 35, SADASHIV COLONY, GADAG ROAD, HUBBALLI-580 020. 174. SHRI. P MURALIDHARAN, S/O LATE R. PARAMASIVAN, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, C-338, GARDEN SQUARE, 39TH CROSS, POORNA PRAGYA LAYOUT, UTTARAHALLI, BENGALURU-560 061. 175. SHRI. P N SURESH KUMAR, S/O G. NANJAIAH, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO-1348, 1ST STAGE, RAJIV NAGAR, MYSURU – 570 019. 176. SHRI. P SHIVA KUMAR, S/O LATE M PUTTA SWAMY GOWDA, AGED ABOUT 59 YEARS, RETIRED AS SUPT OF CENTRAL TAX, NO 317 6TH CROSS HMT LAYOUT, NAGASANDRA POST, - 47 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BENGALURU – 560 073. 177. SMT. P V SULEKHA, D/O K V VIJAYARAGHAVAN, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 6, 1ST FLOOR, BLOCK 2, JSS LAYOUT, NEAR RAJKUMAR ROAD, MYSURU – 570 029. 178. SHRI. P. BASAVARAJA, S/O R PARAMESHWARAPPA, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.348, SHRI LAKSHMI ENCLAVE, II CROSS, REMCO BHEL LAYOUT, II STAGE, PATTANAGERE, R R NAGAR, BANGALORE – 560 098. 179. SHRI. P. GOPINATH, S/O P. AMMU, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, D.NO. 4-195/32, ANDALABEEDU ROAD, MARAKADA, KUNJATHBAIL, MANGALORE – 575 015. 180. SHRI. P. MADHUSUDANA BABU, S/O P. NARASIMHA MURTHY, AGED ABOUT 61 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, FLAT NO. B. 301, VINYAAS VIRTUE APARTMENT, 1ST MAIN, SHARADAMBA NAGAR, JALAHALLI VILLAGE, BANGALORE – 560 013. 181. SHRI. M A JITHENDRA, S/O M RAGHAVENDRACHAR, AGED ABOUT 58 YEARS, - 48 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS WORKING AS ASST COMR OF CENTRAL TAX, NO. 138/A, 38TH B CROSS, 26TH MAIN, 9TH BLOCK JAYANAGAR, BANGALORE – 560 069. 182. SHRI. P. RAVICHANDRA REDDY, S/O P. HANUMANTHA REDDY, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 329/2-1, 3RD FLOOR, PADMAVATI ARCADE, MALLESHPALYA, ABOVE CLINIK HEALTH HUB, BANGALORE – 560 075. 183. SHRI. P LAKSHMI NARAYANA REDDY, S/O LATE P. SANKAR REDDY, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. T - 8, SMILEE NEST-2, 2ND CROSS ROAD, BHUVANESHWARI NAGAR, DASARAHALLI, BENGALURU-560 024. 184. SHRI. SUNIL KUMAR UPADHYAY, S/O SHIV SHANKAR UPADHYAYA, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT AAKRUTI AMITY, BLOCK-A206, 13TH CROSS ROAD, ANANTH NAGAR PH-2, GLASS FACTORY LAYOUT, ELECTRONIC CITY PH-2, BENGALURU – 560 100. 185. SHRI. SURESH V MASUTI, S/O VIRAPAKSHAPPA, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, B-3, 710, GODAVARI BLOCK, NATIONAL GAMES VILLAGE, - 49 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS KORAMANGALA, BANGALORE – 560 047. 186. MS. POORNASHRI B S, D/O B M SRIPATHY, AGED ABOUT 59 YEARS, WORKING AS SUP. OF CENTRAL TAX, NO. 09, CRL II, SAMPIGEHALLI, R K HEGDENAGAR, BENGALURU – 560 077. 187. SHRI. PRABHAKAR S SHRIKHANDE, S/O SAKHARAM SHRIKHANDE, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 132, 21ST MAIN, 23RD A CORSS, JUDICIAL LAYOUT, YELAHANKA, BENGALURU – 560 064. 188. SHRI. PRAKASAN K.V., S/O D.V.K. NAIR, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, DEVI, DOOR NO. 6-112/27(15), NETRAVATHY LAYOUT, KANKANADY P.O., MANGALORE 575 002. 189. SHRI. PRAKASH L DHAGE, S/O LAXMANRAO DHAGE, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, FLAT NO.419, VAASTU GREENS APARTMENT, KODI PALYA ROAD, KENGERI, BENGALURU-560 060. 190. SHRI. P S PRASANTH, S/O P CHANDRA SEKHARAN, AGED ABOUT 55 YEARS, - 50 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS WORKING AS SUPT OF CENTRAL TAX, NO. 14, VAISNAVI, 2ND CROSS, 2ND MAIN, CHIKKAPULAPPA GARDEN, HORAMAVU, BENGALURU-560 043. 191. SHRI. R RAVI SHANKAR, S/O LATE S. RAMACHANDRAN, AGED ABOUT 61 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, RESIDING AT FF-5, 18, SAI KRISHNA CLASSIC,2ND CROSS UDAYNAGAR, UTTARHALLI MAIN ROAD, BENGALURU – 560 061. 192. SMT. R SUDHA, D/O A C RAMASWAMI, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.3, BHADRADRI, VAKIL GARDEN CITY, KANAKAPURA ROAD, TALAGHATPURA, BANGALORE – 560 109. 193. SHRI. R VETRISELVAN, S/O M RAMAJAYAM, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT 149, 4TH CROSS, KUVEMPUNAGAR, JALAHALLI EAST, BENGALURU – 560 014. 194. SHRI. R VIJAYAKUMAR SINGH, S/O RAVINDRANATH SINGH, AGED ABOUT 61 YEARS, RETIRED AS SUPT OF CENTRAL TAX, NO. 776, MIG - I, TAVARE RASTHE, HEBBAL III STAGE, SUBRAMANYA NAGARA, MYSORE – 570 016. - 51 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 195. SHRI. R. GOVINDAN, S/O K. RENGARAJAN, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 202, SHAIKH COMPLEX, KODIBAG, NEAR ARJUN THEATRE, KARWAR – 581 301. 196. SHRI. R. RAMAN, S/O K.R. RAJARATNAM, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.99, OMKAR NAGAR, NEAR RING ROAD, J.P. NAGAR, MYSURU – 570 031. 197. SMT. R. REVATHI, D/O K.P. RAJU, AGED ABOUT 61 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.413, 8TH E MAIN, HRBR LYT, 1ST BLOCK, KALYAN NAGAR, BANGALORE – 560 043. 198. SHRI. RAJEEV C JOSHI, S/O C T JOSHI, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT H.NO.7, BILAGI LAYOUT, MAYURI ESTATE, HUBLI – 580 023. 199. SHRI. RAJEEV HEGDE, S/O CHIDAMBAR, AGED ABOUT 60 YEARS, RETIRED AS SUPT OF CENTRAL TAX, RESIDING AT NO.07, NIKETAN PARK, BEHIND SHAKTI GUDI, SHAKTINAGAR, GOKUL ROAD, HUBBALLI – 580 030. - 52 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 200. SHRI. RAJESH SHETTY K, S/O SUKUMAR SHETTY K, AGED ABOUT 55 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT ANIKETHANA', KOTEKANI, 1ST CROSS ROAD, URWASTORES, MANGALORE – 575 006. 201. SHRI. RAJU BIDARI, S/O MALLAPPA, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, PLOT NO.627, CTS NO.3815, KUVEMPUNAGAR, HANUMANNAGAR, BELAGAVI – 591 108. 202. SHRI. RAKESH V GIRI, S/O P G VENKATAGIRI, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 25, 1ST MAIN 1ST CROSS, ITTAMADU BDA LAYOUT, BSK 3RD STG 3RD PHASE, BENGALURU-560 085. 203. SHRI. RAMACHANDRA M HEGDE, S/O MAHABALESHWAR HEGDE, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, H NO. 06, SECOND CROSS, SANTHOSH NAGAR, ATTUR LAYOUT, YELAHANKA NT, BENGALURU- 560 064. 204. SHRI. RAMAN MISRA, S/O LATE SHRI GANESH DUTT MISRA, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, H.NO.51, 8TH MAIN, - 53 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SRINIDHI LAYOUT, VIDYARANYAPURA, BANGALORE – 560 097. 205. SHRI. RAMESH CHANDRA M, S/O (LATE) M.SUNDAR NAIK, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT DEEPIKA HOUSE, SAGAR COURT, ASHOK NAGAR, MANGALURU – 575 006. 206. SHRI MOHAMMAD K S/O MAMMINHI AGED ABOUT 60 YEARS RETIRED AS SUPT OF CENTRAL TAX ZARA ENCLAVE APARTMENTS SUBHASHANAGARA PANDESHWARA MANGALURU – 575 001. 207. SMT. K T PREETHI SUMA, D/O K ACHUTHAN, AGED ABOUT 52 YEARS, WORKING AS SUPT OF CENTRAL TAX, SOWPARNIKA, LACHIL COMPOUND, KULAI, MANGALORE-575 019. 208. SHRI. NAGESH KUMAR B M, S/O RAMAYYA B M, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, R/A VAISHNAVI BANGERA COMPOUND, 4TH B CROSS KODIKAL, MANGALORE – 575 005. 209. SMT. NIRMALA K, D/O K.K ISHWAR NAIK, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT SHRI KRIPA HOUSE, CHILIMBI MANGALURU-575 006. - 54 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 210. SHRI. RAVINDRA S, S/O SUBRAMANYA G, AGED ABOUT 60 YEARS, RETIRED AS SUPT OF CENTRAL TAX, R/A 253 AND 254 3RD CROSS 3RD MAIN NEW BDA LAYOUT, AVALAHALLI BSK III STAGE, BENGALURU – 560 085. 211. SHRI. RAVISHEKAR N J, S/O JAVARAYA, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO129, 1ST FLOOR, VAASTU GREENS APARTMENTS, OPP GUTTE ANJANEYA TEMPLE, KODIPALYA CROSS, KENGERI, BENGALURU-560 060. 212. SHRI. RIYAZ AHMED BELGAUM, S/O HATELSAB BELGAUM, AGED ABOUT 61 YEARS, RETIRED AS SUPT OF CENTRAL TAX, H.NO.5, I CROSS, FATEHNAGAR, (JAYANAGAR), HEGGERI, HUBLI – 580 024. 213. SHRI. RIYAZ JAMADAR, S/O ISMAIL JAMADAR, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, PLOT NO 5, CTS NO 979/2, '30 ENCLAVE', A' WING, 2ND FLOOR, BAUXITE ROAD, AZAM NAGAR, BELAGAVI 590 010. 214. MS. ROOPA BAI, D/O HARI HARA RAO, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, - 55 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS COUNTRY NEST, NO. 15, BSF STS ROAD, KATTIGENAHALLI, BANGALORE 560 064. 215. SHRI. S D SRIHARI, S/O S DESHIKA, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.C-302 2ND FLOOR C BLOCK, RAMANUJA ENCLAVE KODI PALYA MAIN ROAD, KENGERI, BENGALURU-560 060. 216. SHRI. S M SHIVASHANKARA, S/O MALLIKARJUNAIAH, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX NO.154, SIDDIVINAYAKA BLOCK, TEACHER'S LAYOUT, MYSURU-570 029. 217. SHRI. S MAHADEVA PRASAD, S/O LATE B.SIDDAIAH, AGED ABOUT 61 YEARS, RETIRED AS SUPT OF CENTRAL TAX, NO 29, BEHIND FOREST NURSERY, KARINAJANAPURA NEW EXTENSION, CHAMARAJANAGAR NAGAR – 571 313. 218. SMT. MANJULA L, D/O LOGANATHAN, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO 18/B 2ND MAIN, VENKATE GOWDA LAYOUT, HEBBAL KEMPAPURA, BENGALURU – 560 024. 219. SHRI. S P MUNIKRISHNAPPA, S/O PILLAKAMAIAH, AGED ABOUT 55 YEARS, - 56 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS WORKING AS ASST COMR OF CENTRAL TAX, NO.19, 7TH CROSS, 3RD MAIN, NEW MANJUNATHA LAYOUT, RAMAMURTHY NAGAR, BENGALURU – 560 016. 220. SMT. S ROHINI, D/O K GOPALAN, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 205, KAUSTHUBAM, 2ND MAIN, 1 AA CROSS, KASTURINAGAR, BANGALORE – 560 043. 221. SHRI. VINAYAK VISHNU PAWAR, S/O LATE VISHNU M PAWAR, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NUMBER 402, MITHUNA WHITE PEARL APARTMENT, VENKATESHPURA JAKKUR POST, BENGALURU – 560 045. 222. SHRI. S S GOWRISHANKAR, S/O S.K.SRINIVASAN, AGED ABOUT 61 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.334,2ND MAIN, 4TH BLOCK, HBR LAYOUT, BENGALURU 560 043. 223. SMT. S. BHAGYA LAKSHMI, D/O G SHANKARAPPA, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO. 236, EAST PARK ROAD 18TH CROSS, MALLESHWARAM, BANGALORE 560 055. - 57 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SHRI. SABHAPATI NEELAKANTH HEGDE, SHRI. P. NARENDER SINGH, 224. SHRI. R.RAJASHEKAR, S/O RAMACHANDRA.R, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.75, I FLOOR, COLES ROAD CROSS, FRAZER TOWN, BENGALURU-560 005. 225. SMT. R. JALAJA, D/O K.K. NANU NAMBIAR, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 36/2, NANDANAM, 8TH MAIN, CHOWDESWARI LAYOUT, MARATHAHALLI, BENGALURU 560 037. 226. SHRI. VIPIN JITH P, S/O VISWAMBHARAN P (LATE), AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.26, 10TH MAIN, 6TH CROSS, MALLESHPALAYA, NEW THIPPASANDRA POST BANGALORE – 560 075. 237. SHRI. SRINIVASA NAYAK V, S/O M VENKATASWAMY, AGED ABOUT 57 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, RESIDING AT NO. 205, 8TH MAIN, EAST OF NGEF LAYOUT, SADANANDA NAGAR, BANGALORE - 560 038. 228. SHRI. SABU GEORGE, S/O C O GEORGE, - 58 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 411, 4A CROSS,OMBR LAYOUT, BANGALORE 560043. 229. SHRI. SAINATH NAIK B, S/O P.BALAKRISHNA NAIK, AGED ABOUT 56 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, 92/6, NETHRAVATHI, 2ND E CROSS, HANUMANTHAPPA LAYOUT, SULTHAN PALYA, BENGALURU-560032. 230. SHRI. SAJI JACOB, S/O K.V. JACOB, AGED ABOUT 61 YEARS, RETIRED AS SUPT OF CENTRAL TAX, NO. 1791, 4TH 'E' CROSS, 9TH MAIN H.A.L. III STAGE, BANGALORE – 560075. 231. SHRI. SANDIP BANERJEE S/O PRONAB KUMAR BANERJEE, AGED ABOUT 58 YEARS, WORKING ASST. COMR OF CENTRAL TAX, VASITVA P.G. FOR GENTS, 1ST CROSS, VENKATESHWARA LAYOUT, S.G.PALYA, BANGALORE-560029. 232. SHRI. SANJEEV V KULKARNI, S/O VASANTRAO, AGED ABOUT 60 YEARS, RTD AS SUPT OF CENTRAL TAX, FLAT NO.305 III FLOOR VASTUSIDDHI ARCADE, OPP MARATHI SCHOOL, ANGOL BELAGAVI-590006. - 59 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 233. SHRI. SANJEEVA SHANKAR NIPPANIKAR, S/O SHANKAR NIPPANIKAR, AGED ABOUT 60 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.401,45TH QUADRANT, ASHWINI LAYOUT, EJIPURA, BENGALURU-560047. 234. SHRI. SANTHOSH K S, S/O SEBASTIAN K J, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. B-3 519 GODAVARI BLOCK, NATIONAL GAMES VILLAGE, KORAMANGALA, BANGALORE-560034. 235. SHRI. SANTHOSH KUMAR K, S/O S.S. KARKERA, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO 5-58-5, KRISHNA NAGAR ROAD, BONDEL, MANGALORE 575008. 236. SHRI. Y V SESHA SAI PRASAD, S/O Y VENKATAIAH, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO 25, 10TH C MAIN, LALBAGH SIDDAPURA, NEAR ASHOKA PILLAR, JAYANAGAR, BENGALURU-560011. 237. SHRI. SANTHOSH KUMAR K G, S/O P K GOPALAKRISHNAN NAIR, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.003, AKSHAYA APARTMENTS, 13TH CROSS, 11TH MAIN, MALLESWARAM, BENGALURU -560003. - 60 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 238. SHRI. MURALI T R, S/O RAMAKRISHNAIAH, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.15, SHREESHESYADRINILAYA, 11TH A MAIN, CHBS LAYOUT VIJAYANAGAR, BANGALORE-560040. 239. SHRI. SANTOSH V GIRI, S/O LATE P.G.VENKATAGIRI, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 710, BLOCK III, SKYLINE CITY APARTMENT, NAGARBHAVI, BENGALURU - 560 072. 240. SHRI. SATEESH U K, S/O KADAGI UMESHAPPA, AGED ABOUT 56 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, FLAT NO.101, SAPTAGIRI, SITE NO.507, 11TH CROSS, WCR II STAGE, BENGALURU – 560 086. 241. SMT PUSHPALATH D B W/O SHRI. SATEESHA D. M, AGED ABOUT 52 YEARS, NO. 733, VINAYAMARGA SIDDHARTHANAGAR, 10A CROSS, MYSURU-570011 (NOTE APPLICANT NO.243 SATEESH D.M. EXPIRED AFTER THE ORDER PASSED BY CAT AND AS SUCH HIS WIFE BEING THE FAMILY PENSIONER HAS PREFERRED THIS WRIT PETITION WITHOUT FILING ANY APPLICATION AS HAS BEEN RULED IN THE CASE OF RAZAK VS. KUPPUSWAMY REPORTED IN ILR 1985 KAR 2457) 242. SMT. SAVITHA KOTYAN S, - 61 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS D/O LATE S ACHUTHA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, R/A SHASHANK, D NO.1/42-1(2), SOUTERPET, 3RD LEFT CROSS, NEHRU ROAD, KANKANADY POST, MANGALURU-575002. 243. SHRI. SUBRAYA PRABHU U, S/O ANANTHA PRABHU U, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, FLAT NO.104, ABHIMAN SRINIVAS APARTMENT, FIELD STREET, MANGALORE -575001. 244. SMT. SEETA MOHAN MELAM, D/O LATE SHRI CHANGAIAH, AGED ABOUT 60 YEARS, RTD AS SUPT OF CENTRAL TAX, NO.101, SLV TORRENT APARTMENT, MALLAPPA LAYOUT, 2ND CROSS, BABUSAPALYA, BANGALORE - 560 043. 245. SHRI. SENTHIL KUMARAN, S/O LATE P ETHIRAJ, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO 28A BDA LAYOUT KALLAHALLI, NEAR ULSOOR LAKE MEG GATE, BENGALURU-562125. 246 SHRI. SHANKAR RAO, S/O NARAYANA RAO N, AGED ABOUT 60 YEARS, RTD AS SUPT OF CENTRAL TAX, NO.1017, ANANTHA KRUPA, 18TH CROSS, HANDRA LAYOUT, - 62 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS I STAGE I PHASE, BENGALURU-560 072. 247. SMT. SHARA ALEX, D/O ALEXANDER VERGHIS, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, 295 8TH CROSS KPCL LAYOUT, KASAVANAHALLI, BANGALORE 560035. 248. SHRI. SHASHIBHUSHANA K, S/O KARIYAPPA, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.222, GOLDEN LANDMARK PROPERTIES, 201 KOHINOOR, 2ND FLOOR, D BLOCK, SAHAKARANAGARA, BENGALURU – 560 092. 249. SHRI. SHIVANANDA PRABHU, S/O SADANANDA S. PRABHU, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 5, 'RAVALNATH', 2ND CROSS, BASAVARAJU LAYOUT, JARAGANAHALLI, J.P. NAGAR POST, BENGALURU 560 078. 250. SMT. SHOBHA PERES BHATT, D/O GREGORY JAMES SEQUEIRA, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, R/A SUMMER DELIGHT LIGHT HOUSE HILL, HAMPANKATTA, MANGALORE 575001. 251. SHRI. SHRIDHAR V MATHAD, S/O VENKATESH K MATHAD, - 63 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, H NO 1408, RAGHAVENDRA KRUPA, BASAVAN GALLI, BELGAUM 590001. 252. SHRI. SHRIKANT S KARICHANNAVAR, S/O SOMAPPA L KARICHANNAVAR, AGED ABOUT 56 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 726/A, 1ST FLOOR, 14TH CROSS, ANIKETHAN ROAD, KUVEMPUNAGAR, MYSURU- 570 023. 253. SHRI. SHRIKRISHNA SUBRAY HEGDE, S/O SUBRAY. T. HEGDE, AGED ABOUT 59 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO 781/38, SURATNA, PANCHAKSHARINAGAR, NAVANAGAR, HUBLI-580025. 254. SMT. SHUBHA SHALET RODRIGUES, D/O A. P. J. CASTELINO, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, PRATHIKSHA, CHANDRIKA LAYOUT, KADRI KAMBLA, BEJAI POST, MANGALORE – 575004. 255. SMT. SMITHA MURALIDHARAN, D/O T. GOPALAN, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.13, NANDANAM 4TH BLOCK, MUNESHWARA SWAMY LAYOUT, 1ST MAIN, DODDABOMMASANDRA, BENGALURU- 560097. 256. SHRI. SOORYANARAYANA RAO, S/O GANAPATHI RAO, - 64 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, SOURABHA. NO. 114, 1ST FLOOR, SURAKSHA TRANQUIL GARDENS, HULIMAVU MAIN ROAD, BENGALURU-560076. 257. SHRI. SREENATH H V, S/O VISHWESHWARAIAH H N, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.180A, PID NO.2-110-2, 5TH C CROSS, 6TH MAIN ROAD, SUNDAR NAGAR, GOKULA, BANGALORE 560054. 258. SHRI. SRINATH G, S/O GOPALAN N(LATE), AGED ABOUT 61 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO.4, B5, RANGARAO COLONY, RAMAKRISHNA NAGAR I BLOCK, MYSURU-570033. 259. SMT. SUJATHA SRIRANGA, D/O K G RAMASWAMY, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT NO. 19 SHANTHA NILAYA, 11TH MAIN, 7TH CROSS, RAM SRI MUGALI ROAD, HANUMANTHNAGAR, BANGALORE - 560 019. 260. SMT. SUMA SURESH, D/O D.R.NARAYANA SHARMA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT FLAT NO. 401, SMR ASTRA APARTMENTS, - 65 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 5TH CROSS, GAYATHRINAGAR, BENGALURU-560021. 261. SHRI. SUNIL SINGH M, S/O MURALIDHAR SINGH, AGED ABOUT 52 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT NO.9, FIRST MAIN ROAD, GANGANAGAR, BANGALORE 560032. 262. SHRI. SURESH JADAGI, S/O BHARAMAPPA, AGED ABOUT 60 YEARS, RETIRED AS SUPT OF CENTRAL TAX, RESIDING AT PLOT NO 244 SAYADRI NAGAR, BELAGAVI-591108. 263. SHRI. SURESH K. SANGALI, S/O KEMPANNA, AGED ABOUT 60 YEARS, RETIRED AS SUPT OF CENTRAL TAX, H.NO.4049, SAMARUDDHI, PLOT NO.13, SAMARTH COLONY, LAXMI NAGAR, HINDALGA, BELAGAVI-591108. 264. SHRI. SURESH NAIK, S/O PADMANABHA NAIK, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, ANUGRAHA, NEAR UDUPI DISTRICT SUB JAIL, ANJAR VILLAGE, HIRIYADKA PO, UDUPI- 576 113. 265. SMT. SWATI AMRUT LAD, D/O SHRIDHAR, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT B.C 158 CAMP, - 66 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BEWOOR ROAD, BELAGAVI-590001. 266. SHRI. A. SENDHIL MURUGAN, S/O N. ANNAMALAI, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT S-1, 2ND FLOOR, NR MEADOWS APARTMENTS, 3RD CROSS, VIJAYANAGAR EXTENSION, CHIKKAMAGALURU-577101. 267. SHRI. T SURESH KUMAR, S/O P GOVINDAN NAMBIAR, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, B202, ABODH VALMARK APARTMENT, VEERANNAPALYA MAIN ROAD, NAGAWARA, AC POST, BENGALURU-560045. 268. SHRI. SHRINIVAS R NAYAK, S/O RAMACHANDRA, AGED ABOUT 53 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT NO 23/6, VASUPURAM APARTMENT, MUNISWAMY ROAD, TASKER TOWN, SHIVAJI NAGAR, BENGALURU -560051. 269. SHRI. BHASKAR, S/O S NANJUNDAPPA, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.44A SRIRANGA 5TH CROSS THIRUMALA NAGAR, ATTURU YELAHANKA NEW TOWN, BENGALURU-560064. - 67 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 270. SHRI. M. CHANDRASHEKAR, S/O M. MUNISWAMAPPA, AGED ABOUT 58 YEARS, RETIRED AS ASST COMR OF CENTRAL TAX, NO. 040, H BLOCK, FORTUNA CENTER PARK APTS, 10TH CROSS, 8TH A MAIN, CANARA BANK LAYOUT, VIDYARANYAPURA POST, BENGALURU- 560097. 271. TASHREEN TAJ KHURSHID AHMED SAYED, D/O ABDULRAZAK, AGED ABOUT 56 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, RESIDING AT PLOT NO 4, VII CROSS, CHANDRANATHNAGAR, BEHIND VIJAY HOTEL, VIJAYNAGAR, HUBBALLI-580032 . 272. SHRI. U MURALIDHAR KARANTH, S/O LATE P R KARANTH, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, 5-35 MURALI NILAYA KUKKIKATTE, NEAR JODU RASTE, UDUPI-576101 273. SMT. UMA DEVI K D/O (LATE) J. KRISHNAMURTHY, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.218 PANCHAVATI APARTMENTS, 4TH CROSS,5TH MAIN SRIRAMPURAM, BENGALURU-560021. 274. SMT. UMA SUBHASH BANAWALIKAR D/O DR. T BHASKARAN, AGED ABOUT 58 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 203 TOWER 3, SATTVA ANUGRAHA, - 68 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS GOVINDRAJ NAGAR, BANGALORE-560079. 275. SHRI. UMESHA KADAMBALITHAYA N, S/O M L KESHAVA KADAMBALITHAYA, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, NISCHINTHA VASANTHANGAR KULSHEKHAR, MANGALURU – 575005. 276. SMT. V MANJULA, D/O T VINAYAGAM, AGED ABOUT 56 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.341, 6TH MAIN, 7TH CROSS, K C LAYOUT, MYSORE – 570 016. 277. SMT. V SARALA, D/O V SAMBASIVA RAO, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO 119, 1ST MAIN ROAD, MLA LAYOUT, RT NAGAR, BENGALURU – 560032. 278. SHRI. V. G. PRABAKAR, S/O V.M. GANAPATHY, AGED ABOUT 59 YEARS, WORKING AS SUPT OF CENTRAL TAX, 11205, PRESTIGE JINDAL CITY, MANJUNATHA, NAGAR, TUMKUR ROAD, BENGALURU 560073. 279. SHRI. VASANTH B MAGOD, S/O BASAVANNEPPA F MAGOD, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 174, 7TH CROSS, CANARA BANK LAYOUT, - 69 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS KODIGEHALLI, BANGALORE-560097. 280. SHRI. VASUDEVA NAIK D, S/O BABU NAIK D, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.203, SECOND FLOOR, AMRUTHESHWARI APARTMENT, DONGEREKERY STREET, MANGALURU-575003. 281. SHRI. VINAYAK HEGDE, S/O DATTATRAY HEGDE, AGED ABOUT 55 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.2, BELAKU, 1ST FLOOR, 13TH CROSS, MARUTHI LAYOUT, BANGALORE-560024 282. SHRI. VINU KURUVILLA, S/O T.I. KURUVILLA, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.305, WEST SKYWAY APARTMENTS TELECOM LAYOUT, JAKKUR, BANGALORE- 560064. 283. SMT. YASMEEN N SAYED, D/O ABDULSATTAR, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, FLAT NO. S-3, UNITED VESTA APARTMENT, 1ST CROSS, NAGARAJ LAYOUT, KB SANDRA, RT NAGAR, BENGALURU 560032. 284. SMT. SACHU MANOJ, D/O P G HARI, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, - 70 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RESIDING AT NO.81, 3RD CROSS, CENTRAL EXCISE LAYOUT, SAMPIGEHALLI, SHIVARAMKARANTH NAGAR, BANGALORE 560077. 285. SHRI. M R RAGHU NANDAN, S/O M RAMAIAH, AGED ABOUT 57 YEARS, WORKING AS SUPT OF CENTRAL TAX, RESIDING AT NO.2, SRI SAI AUGUSTHYA, SITE NO.44, 6TH MAIN, 16TH CROSS, AECS LAYOUT, SANJAY NAGAR, BANGALORE – 560094. 286. SHRI. P.J. UVARASU, S/O P A JAGADHEESAN, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 4, 1ST MAIN, LAKE SIDE AVENUE, MALLASANDRA RD, JALAHALLI WEST, BANGALORE 560015. 287. SHRI. JOHNSON P.A., S/O AUGUSTY, AGED ABOUT 60 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.C-4, CENTRAL EXCISE, STAFF QUARTERS, BEHIND CAPITANIO SCHOOL, KANKANADY POST, MANGALURU- 575002. 288. SHRI. ASHOK KUMAR R C, S/O LATE C RAGHURAM RAO, AGED ABOUT 55 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO.231, EMBASSY HERITAGE, CANARA UNION ROAD, MALLESHWARM, - 71 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BANGALORE 560003. 289. SHRI. KRISHNAN M G, S/O GOVINDASWAMY IYENGAR R, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. 4247 ABHISHREYA 11TH MAIN, J BLOCK KANAKADASA NAGAR, MYSURU-570 022. 290. SHRI. H. JAYATHIRTHA, S/O H. RAGHAVENDRACHAR, AGED ABOUT 53 YEARS, WORKING AS SUPT OF CENTRAL TAX, NO. U-28, 2ND CROSS, GANESHA BLOCK, 1STMAIN, SESHADRIPURAM, BENGALURU-560020. 291. SHRI. SHRIRAM K NELLI, S/O S. KRISHNA, AGED ABOUT 54 YEARS, WORKING AS SUPT OF CENTRAL TAX, B-302, CHARTERED MADHURA APT, BALAJINAGAR, OFF UTTARAHALLI MAIN ROAD, BANGALORE 560061. 292. SHRI CHARLES D SOUZA S/O GERALD D SOUZA AGED ABOUT 51 YEARS WORKING AS SUPT OF CENTRAL TAX R/A NO 1201, 1ST MAIN 2ND BLOCK BEL LAYOUT VIDYARANYAPURA BANGALORE 560007. 293. SMT. S S LAKSHMI D/O S K SUBBARAJU AGED ABOUT 54 YEARS WORKING AS SUPT OF CENTRAL TAX R/A 23/36, GOVINDAPPA ROAD - 72 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BASAVANAGUDI BANGALORE 560004. 294. SHRI D SARAVANA KUMAR S/O V DURAI RAJ AGE ABOUT 54 YEARS WORKING AS ASST COMR OF CENTRAL TAX RESIDING AT B 305, AMRUTHA GRANDEUR APARTMENT RAACHANAHALLI BANGALORE 560077. 295. SHRI SUDEEP KUMAR SARKAR S/O RAM CHANDRA SARKAR AGED ABOUT 53 YEARS WORKING AS SUPT OF CENTRAL TAX NO 769 2ND MAIN C BLOCK AECS LAYOUT KUNDALAHALLI BANGALORE 560037. 296. SHRI JAYASEELAN C S/O M NARAYANAN NAIR AGED ABIUT 56 YEARS WORKING AS SUPT OF CENTRAL TAX NO.103 DURGA NIVAS KANSHIRAM NAGAR LAKSHMIPURA MAIN VIDYARANYAPURA POST BENGALURU 97. 297. SHRI PRABHU PRASAD S.S. S/O SHEKARAPPA K AGE ABOUT 53 YEARS WORKING AS SUPT OF CENTRAL TAX NO A214, SVS PATELS CALLISTO APARTMENTS IV CROSS, TALACAUVERY LAYOUT AMRUTHAHALLI BANGALORE 560092. - 73 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 298. SMT. VASANTHI R D/O RAMU P AGED ABOUT 54 YEARS WORKING AS SUPT OF CENTRAL TAX NO 8, MILLENNIUM VILLA 4TH MAIN, ANNASANDRAPALYA HAL BANGALORE 560017. 299. SHRI D BHASKAR S/O K R DHANAPAL AGED ABOUT 56 YEARS WORKING AS ASST COMR OF CENTRAL TAX NO.212 NEW HEAVEN APARTMENT NEXT TO ZONASHA VILLAS ITPL SERVICE ROAD BENGALURU 560048. 300. SHRI S GURURAJA S/O SHANKARA PRABHU AGED ABOUT 59 YEARS WORKING AS ASST COMR OF CENTRAL TAX S 204 POOJA RESIDENCY BLOCK B NO 76 13TH CROSS SARAKI MAIN RD JP NAGAR 1ST PHASE BENGALURU 560 078. 301. SHRI M A BOPANNA S/O M P APPACHU AGED ABOUT 50 YEARS WORKING AS SUPT OF CENTRAL TAX RESIDING AT NO 101 MISTY WOODS K C LAYOUT MYSURU 570011. 302. SHRI BIKRAM PAL SINGH S/O BUDH SINGH CHAUHAN AGED ABOUT 48 YEARS WORKING AS SUPT OF CENTRAL TAX NO. 60 14TH CROSS ULLAL MLAIN ROAD MUNESHWARANAGAR - 74 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BANGALORE 560056. 303. SHRI M BALU S/O C MAHAMUNI AGED ABOUT 58 YEARS WORKING AS SUPT OF CENTRAL TAX NO.6 L-BLOCK CUSTOMS AND GST QUARTERS BTM 2ND STAGE MADIWALA BENGALURU 560068. 304. SHRI H N RAVISHANKAR S/O H S RAMAKRISHNA AGED ABOUT 60 YEARS RETIRED AS ASST CAOMR OF CENTRAL TAX NO 49 SRIRANGA 2ND CROSS OPP RATION DEPOT KATRIGUPPE EAST BANGALORE 560085. 305. SHRI YOGISH H G S/O GOVINDEGOWDA AGED ABOUT 59 YEARS WORKING AS ST COMR OF CENTRAL TAX NO 105 STHUTHI 5TH CROSS JANAXI SHARADA LAYOUT BEHIND BHEL LAYOUT RR NAGAR BENGALURU 560098. 306. JAYALAKSHMI P SHETTY D/O ANANDA SHETTY AGE ABOUT 61 YEARS RETIRED AS SUPT OF CENTRAL TAX D.NO.1644/7, SITRA 15TH CROSS SRI ANJANEYA LAYOUT DAVANGERE 577004. 307. SHRI G S KUMAR S/O G SIDDARAJU AGED ABOUT 59 YEARS - 75 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS WORKING AS ASST COMR OF CENTRAL TAX NO 004 AKSHYA APARTMENTS GST AND CUSTOMS OFFICERS QTRS 61/1, 13TH CROSS 11TH MAIN MALLESWARAM BENGALURU 560003. 308. SHRI LAKSHMI KANTHA RAJU P S/O PILLAIAH M AGED ABOUT 59 YEARS WORKING AS ASST COMR OF CENTRAL TAX NO 512, 7TH MAIN 3A CROSS RPC LAYOUT HAMPINAGAR BANGALORE 560104. 309. SHRI MANJUNATHA R S/O LATE N RUDRAPPA AGED ABOUT 58 YEARS WORKING AS ASST COMR OF CENTRAL TAX NO 898 2ND A MAIN 24TH CROSS HSR 2ND SECTOR BANGALORE 560102. 310. SHRI RAJENDRA N S/O D NEELAMEGAN AGED ABOUT 54 YEARS WORKING AS SUPT OF CENTRAL TAX F 1 VAIBHAV DAFFODILS APARTMENTS NO 1552 9TH CROSS CHANDRA LAYOUT BANGALORE 560040. 311. SHRI JONNA VIJAYA KUMAR S/O J NARASIMHA RAO AGED ABOUT 58 YEARS WORKING AS ASST COMR OF CENTRAL TAX MATHRU PITHRA NIVASA NEAR ANJANEYA SWAMY TEMPLE OFF SHAVALANGA ROAD NAVULE SHIVAMOGGA 577204. - 76 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 312. SHRI ALEXANDER LAKRA S/O LARJRUS LAKRA AGED ABOUT 55 YEARS WORKING AS ASST COMR OF CENTRAL TAX NO.AVE VILLA NO 8 NEAR ROCHE ENCLAVE BANJARA ORCHARD HORAMAVU BENGALURU 560043. 313. SMT. D SEETHALAKSHMI D/O A DHARMALINGAM AGED ABOUT 61 YEARS RETIRED AS SUPT OF CENTRAL TAX FLAT NO.501 IMPERIAL NAVIKS CELESTE M S R NAGAR MATHIKERE, BANGALOE 560054. ...PETITIONERS (BY SRI. PUTHIGE R. RAMESH, SENIOR COUNSEL A/W SMT. LAKSHMI S. HOLLA., ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH-BLOCK, NW DELHI-11001. 2. THE SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINING, NORTH BLOCK, NEW DELHI-110 001. 3. THE SECRETARY DEPARTMENT OF EXPENDITURE, NORTH BLOCK, - 77 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NEW DELHI-110 001. 4. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU ZONE, P.B.NO.5400, C R BUILDING, QUEENS ROAD, BANGALORE-560 001. ...RESPONDENTS (BY SMT. RAJINI V., FOR SRI. PRAMOD B., CGC FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 21.04.2025 PASSED BY THE HON’BLE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE IN O.A No-170/00265/2025 AS AT ANNEXURE-A IN SO FAR AS IT RESTRICTS THE BENEFITS JUST FOR A PERIOD OF THREE YEARS PRIOR TO DATE OF FILING OF THE OA AND ETC., IN WP NO. 32920/2025 BETWEEN: 1. VITOBH SHETTY S/O SUBRAY AGED ABOUT 60 YEARS RTD. AS ASST. COMR. OF CENTRAL TAX NO 707, AARUSH ARYA APARTMENT DR. VISHNUVARDAN ROAD, CHANNASANDRA, BENGALURU - 560 098. - 78 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 2. B G NANDAKUMAR S/O B C GOVINDU AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO 29/3 0, 1ST CROSS, SOMANNA GARDEN, DURGAPARARNESHWARI LAYOUT, VIDYARANYAPURA, BENGALURU – 560097. 3. MS. V R DEVIKALA, D/O LATE R V RAJAGOPALAN, AGED ABOUT 56 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.1, 7TH A CROSS, SIR M V NAGAR, KALKERE MAIN ROAD, RAMAMURTHYNAGAR, BENGALURU- 560 016. 4. SMT. BHARATHI K, D/O LATE SHRI K M SHAMA BHAT, AGED ABOUT 55 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO 96, 3RD MAIN, 5TH CROSS, AKSHAYANAGAR WEST, BEGUR POST, BENGALURU 560 068. 5. SMT. C V SAVITHA, D/O K. S. VENKATDAS, AGED ABOUT 55 YEARS, RTD. AS ASST. COMR, OF CENTRAL TAX, NO. 7, 2ND MAIN, RPC LAYOUT, VIJAYANAGAR 2ND STAGE, BENGALURU 560 040. 6. SMT. RAKSHANDA JAMAL NAWAB, D/O AR A NAWAB, AGED ABOUT 58 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX, NO.784, 4TH BLOCK, 5TH CROSS, KORAMANGALA, - 79 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BENGALURU 560 034. 7. DHARMA VEERA P, S/O LATE PUTTASWAMY, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX NO. 166, SHIVA KRUPA, 5TH CROSS, 10TH BLOCK, NAGARABHAVI 2ND STAGE, BENGALURU 560 072. 8. G. RAMA MOHAN NAIDU, S/O G. CHINNA CHINNAPPA, AGED ABOUT 55 YEARS, NO.4, 4TH CROSS, CENTRAL REVENUE LAYOUT - 2, NEAR HEGDE NAGAR, HANUMAN TEMPLE, DR. SHIVARAMKARANTH NAGAR POST, BENGALURU 560 077. 9. SMT. G. ANITHA, D/O GANESHA, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX NO.2598, 9TH A CROSS, 14TH MAIN, E BLOCK, SAHAKARANAGAR, BENGALURU 560 092. 10. H.S. GOVARDHANA RAO, S/O H.N. SUDHARSHANA RAO PARAAKI AGED ABOUT 59 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO 167, PRANAVAATMIKA, 8TH CROSS, 2ND MAIN, GOVIUNAYAKANA HALLY, KUMARASWAMY LAYOUT 2ND STAGE, BENGALURU 560 078. - 80 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 11. JITENDRA. L, S/O B.S. LAXMAIAH, AGED ABOUT 57 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX, R/O FLAT -117, SYCON CRESSIDA APTS, HORAMAVU MAIN ROAD, KALYANAGAR RO, BENGALURU - 560 043. 12. K ANANTHA MURTHY, S/O V KRISHNA SHARMA, AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO. 10, 11TH CROSS, 8TH MAIN, GIRINAGAR BENGALURU 560 085. 13. K. MURALIDHARA ACHARYA, S/O K. DAMODHARA ACHARYA, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO. 121, EMBASSY HERITAGE, 8TH MAIN MALLESWARAM, BENGALURU 560 055. 14. SMT. K.R. BRUNDA, D/O K.C. RAMAIAH, AGED ABOUT 59 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO. 114, 4TH CROSS, KGE LAYOUT, RMV 2ND STAGE, BENGALURU 560 094. 15. KRISHNA RAMACHANDRA BHAT, S/O RAMACHANDRA GANESH BHAT, AGED ABOUT 57 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX, NO.3, 7TH CROSS, 5TH MAIN, KEB LAYOUT RMV II STAGE, SANJAYNAGAR, BENGALURU 560 094. - 81 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 16. M SHANKAR KUMAR, S/O V MURUGESAN, AGED ABOUT 55 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, 28, SAI KRUPA, 2ND CROSS, KSFC LAYOUT, LINGARAJAPURAM, BENGALURU 560 084. 17. MAHESH KUMAR, S/O K.M. MAHADEVAN, AGED ABOUT 56 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.41/1, 1ST FLOOR, NEXT TO CHITRAKOOTA SCHOOL, RAILWAY PARALLEL ROAD, HAMPINAGAR, BENGALURU-560 104. 18. MOHAN T S/O THIMMAIAH, AGED ABOUT 55 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX, 3951, 17TH D CROSS, 4TH MAIN, BSK 2ND STAGE, BENGALURU 560 070. 19. N. P. GRAMPUROHIT, S/O P. GRAMPUROHIT, AGED ABOUT 56 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, 40 FEET ROAD, 4TH MAIN, JAYANAGAR EAST, NEAR TELEPHONE EXCHANGE, TUMAKURU 572 102. 20. NANDA KUMAR, S/O R.B.UPADHYAYA, AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO. 412, SHREE NIVASA, - 82 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS IV CROSS, II MAIN, SYNDICATE BANK LAYOUT, HEROHALLI, BENGALURU 560 079. 21. SMT. R.MANJULA, D/O LATE N.V. RAMAIAH, AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, M10, CITB HOUSE 2 ND STAGE KUVEMPU NAGAR, NEAR BUS DEPOT CIRCLE, MYSORE 570 023. XX RAM PRASAD, S/O K.N.S. PRASAD, AGED ABOUT 56 YEARS, WORKED AS ASST. COMR. OF CENTRAL TAX, HYDERABAD ZONE A-901, SIROYA ENVIRON, UNNATHI LAYOUT, R.T.NAGAR POST, BENGALURU 560 032. 22. RAVISHANKAR GAONKAR, S/O GOVINDRAY GAONKAR, AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, R/O B 402. PRINCEVILLE APARTMENT, MYLASANDRA, MYSORE ROAD, RV NIKETAN POST, BENGALURU-560059. 23. S NATARAJAN, S/O LATE SHRI A B SURULIBOMMU, AGED ABOUT 59 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, 11 VENKATASWAMAPPA LAYOUT, NEAR NANJAPPA CIRCLE, VIDYARANYAPURA, - 83 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BENGALURU 560 097. 24. SHRISHAIL TORGAL, S/O MALLIKKARJUN TORGAL, AGED ABOUT 59 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.367 BUDA SCHEME, 51, LAXMITEK, BELAGAVI 590009. 25. SRINIVASA GOPAL M, S/O SHRI MJR MOHAN RAO, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, FLAT NO. CB0108, 1ST FLOOR, B2 BLOCK, KSR CORDILIA APARTMENTS, RACHENAHALLI, DASARAHALLI ROAD, HAF POST, BENGALURU 560 024. 26. V LAKSHMI NARAYANA, S/O LATE V. PULLANNA, AGED ABOUT 56 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, R/O NO.23, JAYANAGAR COLONY, BALLARI 583 101. 27. VISHWANATHA RAO CHOWHAN, S/O RAMANATHA RAO, AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, LUCKNOW ZONE, NO. 99, S.B.M. COLONY, 4TH CROSS, BANASHANKARI 1ST STAGE, BENGALURU 560 050. ...PETITIONERS (BY SRI. PUTHIGE R. RAMESH, SENIOR COUNSEL A/W SMT. LAKSHMI S. HOLLA, ADVOCATE) - 84 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 2. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. 3. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU ZONE, P.B.NO.5400, C. R. BUILDING, QUEEN'S ROAD, BANGALORE-560 001. ...RESPONDENTS (BY SMT. V. RAJINI FOR SRI. PRAMOD B, CGC FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 21.04.2025 PASSED BY THE HON’BLE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE IN O.A No-170/00411/2025 AS AT ANNEXURE-A IN SO FAR AS IT RESTRICTS THE BENEFIT JUST FOR A PERIOD OF THREE YEARS PRIOR TO DATE OF FILING OF THE OA AND ETC. - 85 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS IN WP NO. 33481/2025 BETWEEN: 1. SHRI. R.S.BADRI S/O R.S.IYENGAR, AGED ABOUT 59 YEARS, RTD AS ASST COMR OF CENTRAL TAX, A-201, SANGEETHA APARTMENTS, 5TH CROSS, MALLESHWARAM, BENGALURU -560 003. 2. SMT. A. SUSHEELA, W/O LATE RAMANNA NAIK, AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX, ANUGRAHA D.NO. 2-7C/7, AMRUTHANAGAR, BLOCK NO. 1, CUSTOMS COLONY, THIRUVAIL, VAMANJOOR, MANGALURU - 575 028. 3. SHRI. ASHOK R. PATIL, S/O RAMANAGOUDA PATIL, AGED ABOUT 65 YEARS, RTD AS ASST COMR. OF CENTRAL TAX, RESIDING AT NO.26 2ND MAIN, MAHANTINAGAR, KELGERI ROAD, DHARWAD-580 001. 4. SHRI. B. SOMALINGAPPA, S/O B. SOMANNA, AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX, RESIDING AT NO.30, SHILPAVILLA, AGREE ARCADE COLONY, 4TH BLOCK, D B SANDRA, VIDYARANYAPURA POST, BENGALURU - 560 097. - 86 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 5. SHRI. BHAVRAO D.MAINALLI, S/O DHARMANNA, AGED ABOUT 72 YEARS, RTD AS DY COMR OF CENTRAL TAX, PLOT NO.157 SANTOSHI NIVAS, JAYANAGAR, GULBARGA - 585 105. 6. SHRI. B.N JAGANNATH, S/O B N NARAYANA BHAT, AGED ABOUT 66 YEARS, RTD AS ASST COMR OF CENTRAL TAX, SANNIDHI, NO.167, 2ND CROSS, CENTRAL EXCISE LAYOUT, RMV IIND STAGE, BHOOPASANDRA, BENGALURU - 560 094. 7. SHRI. C. SIDRAMAYYA, S/O BUDAYAA, AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX, 20A, EASTWOOD LAYOUT, HARALUR ROAD, BENGALURU - 560 102. 8. SHRI. B.V RAMACHANDRAIAH S/O B VENKATASWAMY, AGED BOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.14/3 'SHREYAS' HOODI LAYOUT AMRUTHAHALLI SAHAKARNAGAR POST BENGALURU - 560 092. 9. SHRI. K.V. MURALIDHER, S/O LATE K. VENKATESAN, AGED ABOUT 61 YEARS, RTD AS ASST COMR OF CENTRAL TAX, FLAT NO.004, INDIRA IRIS APARTMENTS, - 87 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS THANISANDRA MAIN ROAD, NEAR VIDYA SAGAR BUS STOP, BENGALURU -560 077. 10. UMESH RAO K, S/O K SUBBA RAO, AGED ABOUT 64 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.307, 7TH MAIN, PIPELINE ROAD, VIJAYANAGAR, BENGALURU - 560 040. 11. SHRI. N VIJAYARAGHAVAN, S/O K S NARAYANAN, AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.19, SRI RAMA NIVAS, 4TH CROSS, 2ND MAIN, KENGERI SATELLITE TOWN, BENGALURU-560 060. 12. SHRI. C.I SAMU, S/O C V IYPE, AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.78, SAI ORCHARD LAYOUT, CHIKKABETTAHALLI, VIDYARANYAPURA POST, BENGALORE - 560 097. 13. SHRI. S. SUNDER RAJ, S/O S. SADASIVAN, AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.42, CAR STREET, HALASURU, BENGALURU - 560 008. 14. SHRI. M.M. SURESH, S/O M M MUTHANNA, AGED ABOUT 69 YEARS, - 88 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS ASST COMR. OF CENTRAL TAX, NO.T 304, 9TH MAIN, KALYAN NAGAR, BANASWADI, BENGALURU- 560 043. 15. SHRI. C.M MEDAPPA, S/O C T MUDAIAH, AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX, ARJI VILLAGE, BETOLI POST, VIRAJPET TALUK, SOUTH COORG – 571 218. 16. SHRI. C PUTTASWAMY, S/O LATE CHINNAIAH, AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX, RES: CHIRASNEHA NILAYA, NO.10/321, KARINANJANAPURA EXTN, CHAMARAJANAGAR - 571 313. 17. SHRI. C.N RAJASHEKARA, S/O NARAYANABHATTA, AGED ABOUT 66 YEARS, RTD AS ASST COMR. OF CENTRAL TAX, NO.286, SRI MATHA, 3RD MAIN ROAD, RAMANJANEYA NAGAR, CHIKKALASANDRA, BENGALURU -560 061. 18. SHRI. D.N MURALIDHAR, S/O D S NAGESH RAO, AGED ABOUT 69 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.1036/15 B, 1ST MAIN, S J H ROAD, VIDYARANYAPURAM, MYSURU - 570 008. 19. SMT REVANNAVVA B K W/O LATE E. LAKSHMANA, - 89 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 67 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, HOUSE NO.132, 2ND MAIN, 4TH CROSS (RIGHT SIDE), KUVEMPU NAGAR, CANTONMENT, BALLARI 583 104. NOTE: APPLICANT NO.19 E. LAKSHMANA EXPIRED ON 21.12.2024 I.E. AFTER THE CAT ORDER AND AS SUCH HIS WIFE BEING FAMILY PENSIONER HAS PREFERRED THIS WRIT PETITION WITHOUT FILING ANY APPLICATION AS HAS BEEN PERMITTED IN THE CASE OF RAZAK VS. KUPPUSWAMY REPORTED IN ILR 1985 KAR 2457. 20. SHRI. G S BANT, S/O SHESHU, AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.4261/B, VARASIRI, NAGNATH NAGAR, THEEN DEVASTHANA ROAD, VISHRANTI KATTE, NANDANGADDA KARWAR - 581 305. 21. SMT G V PARVATHI (FAMILY PENSIONER) W/O SHRI. G.V. SIVANNA AGED ABOUT 64 YEARS, WHO RETD AS DY. COMR. OF CENTRAL TAX, HOUSE NO.64C, 2ND MAIN, 2ND CROSS, LEFT SIDE, KUVEMPU NAGAR, CANTONMENT, BALLARI - 583 104. NOTE: APPLICANT NO.21 G.V. SIVANNA EXPIRED ON 14.06.2024 I.E. AFTER THE CAT ORDER AND AS SUCH HIS WIFE BEING FAMILY PENSIONER HAS PREFERRED THIS WRIT PETITION WITHOUT FILING ANY APPLICATION - 90 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AS HAS BEEN PERMITTED IN THE CASE OF RAZAK VS. KUPPUSWAMY REPORTED IN ILR 1985 KAR 2457. 22. R SHRI. R.MAHENDRAN, S/O C.M. RAJENDRAN, AGED ABOUT 63 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.404, 4TH A MAIN, CLASSIC PARADISE LAYOUT, BEGUR MAIN ROAD, BENGALURU - 560 068. 23. SHRI. MUNIKRISHNA, S/O MUNISWAMAPPA, AGED ABOUT 75 YEARS, RETD AS ASST.COMR. OF CENTRAL TAX, NO.AT 26E, 5TH MAIN ROAD, INDIRA GANDHI STREET, UDAYANAGAR, A NARAYANAPURA, BENGALURU - 560 016. 24. SHRI. GEORGE VARGHESE, S/O V.M. GEORGE, AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.272, DUO MARVEL LAYOUT, YELAHANKA, BENGALURU - 560 064. 25. SHRI. K PRAKASH, S/O K KRISHNAN NAIR, AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX, RES: SFA, PLATINUM APARTMENT, 10TH MAIN 11TH CROSS, CV RAMAN NAGAR, BENGALURU - 560 093. - 91 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 26. SHRI. K.N BHARATHRAJ, S/O K NARASIMHAPPA, AGED ABOUT 68 YEARS, RTD. AS ASST COMR OF CENTRAL TAX, RESIDING AT NO.48, SAI NIVASA APARTMENT, 3RD FLOOR, RATNAVILASA ROAD, BASAVANAGUDI, BENGALURU - 560 004. 27. SHRI. R.SRINIVASAN, S/O S.RAMA RAO, AGED ABOUT 65 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.6, PADMA, 4TH CROSS, JAI JAWAN NAGAR, CHIKKA BANASWADI ROAD, BENGALURU - 562 130. 28. SHRI. S LOGANATHAN, S/O THYAGI A.N.S. PILLAI, AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.429, B M ROAD, ANDERSON PET POST, K.G.F - 563 113. 29. SHRI. H.K.SRIVATSA, S/O LATE H.B.KRISHNA RAO, AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.430, 'KRISHNA KUTEERA', 2ND CROSS, BEHIND SAIBABA TEMPLE, SATHAGALLI LAYOUT, MYSORE -570 029. 30. SHRI. HANUMANT N KARKUN, S/O NARASINGRAO, AGED ABOUT 73 YEARS, - 92 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS SUP. OF CENTRAL TAX, NO.12/10758 SHRI PARVATHEESHA SHREYAS COLONY, HALIYAL ROAD SAPTAPUR, DHARWAD - 580 001. 31. SMT. HASHMATH UNNISA (FAMILY PENSIONER) W/O SHRI. IFTHEKHAR ALI AGED ABOUT 64 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, NO.5, SIDDEGOWDA STREET, DODDAMAVALLI, BENGALURU - 560 004. NOTE: APPLICANT NO.31 IFTHEKHAR ALI EXPIRED ON 25.01.2025 I.E. AFTER THE CAT ORDER AND AS SUCH HIS WIFE BEING FAMILY PENSIONER HAS PREFERRED THIS WRIT PETITION WITHOUT FILING ANY APPLICATION AS HAS BEEN PERMITTED IN THE CASE OF RAZAK VS. KUPPUSWAMY REPORTED IN ILR 1985 KAR 2457 32. SMT. JULIANA N SEQUEIRA, D/O J B TAURO, AGED ABOUT 83 YEARS, RETIRED AS INSPECTOR OF CENTRAL TAX, VISHVAS, 7-1-16, NEAR URWA MARKET, JARANDAYA TEMPLE ROAD, MANGALORE - 575 006. 33. SHRI. K. SURENDRANATH, S/O K. BASAPPA, AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO. 2-6-357, BEJAI-KAPIKAD, NEAR GOVT. PRIMARY SCHOOL, BEJAI, - 93 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS MANGALURU - 575 004. 34. SHRI. K. KRISHNAMURTHY, S/O GANAPATI, AGED ABOUT 66 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.627 6TH CROSS 10TH MAIN 8TH BLOCK, BANASHANKARI 6TH STAGE, BENGALURU - 560 060. 35. SMT. E LEELA, D/O M ESHWARAPPA, AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX, 204-C3 TOWER, GODREJ ETERNITY, MALLSANDRA, THALAGHATTAPURA POST, BENGALURU - 560 109. 36. SHRI. R RANGASWAMY, S/O C RAMAIAH, AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX, AT NO. 261-A/13, “GUHA”, FIRST FLOOR, 26TH CROSS, 2ND BLOCK, NEAR KLE COLLEGE RAJAJINAGAR, BENGALURU- 560 010. 37. SHRI. KALABURGI SHIVAKUMAR, S/O AMARAPPA, AGED ABOUT 63 YEARS, RTD AS ASST COMR OF CENTRAL TAX, T-04 SHRISTY ANMOL APARTMENT, SIDDALINGESHWAR LAYOUT TINDLU VIDYARANYAPURA, BENGALURU 560 097. - 94 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 38. SHRI. S. VENKATESH, S/O V G SRINIVASAN, AGED ABOUT 84 YEARS, RETD AS SUP OF CENTRAL TAX, NO.844, 5TH CROSS, 10TH MAIN, INDIRANAGAR 2ND STAGE, BENGALURU 560 038. 39. SHRI. K M SOMAIAH, S/O K.A.MUTHANNA, AGED ABOUT 52 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.27, 16TH CROSS, KANAKANAGAR, R.T NAGAR P.O, BENGALURU-560 032. 40. SHRI. K.S SURESHA, S/O K SUBBA RAO, AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.50 SRI MAHALAKSHMI NILAYA, 2ND MAIN, 2ND CROSS DEVARAJ URS LAYOUT, SHIVAMOGGA – 577 204. 41. SHRI. K. PUTTAPPA, S/O KARIYAPPA, AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX, DOOR NO.198, 6TH CROSS, C' BLOCK, DEVARAJ URS LAYOUT, DAVANGERE-577 006. 42. SMT. K.P LAXMI, D/O LATE K.P KUMARAN, AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX, BHUSHAN NILAYA, LAXMI NARAYANA COMPOUND, SHARADA NAGARA 2ND CROSS, MADOOR, - 95 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS KOTEKAR POST, MANGALORE-575 022. 43. SMT. LUCY VIEGAS, D/O LATE MR.S VIEGAS, AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.575, NORTH EAST OF NR MOHALLA, NR MOHALLA, BENGALURU – 560 064. 44. SHRI. M G PRASAD, S/O H B MADHAV RAO, AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.96, PAWAMANA, JP NAGAR 2ND STAGE, OMKAR LAYOUT, MYSURU- 570 008. 45. SHRI. PHILIPS JOHN, S/O BABY JOHN, AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.202, BHARATHI BHAVAN, 1ST C MAIN ROAD, GANGANAGAR EXTN., BENGALURU-560 032. 46. SHRI. M A SREENATH, S/O K S AKSHOBHYAN, AGED ABOUT 66 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.297, “ANNAPOORNA” 7TH MAIN, 6TH SECTOR, HSR LAYOUT, BANGALURU - 560 102. 47. SMT. M. SHANTHA BAI, W/O LATE B. GOPAL, AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX, - 96 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 2-7-563/1 101 POONAM PARK B BLOCK, 4TH CROSS, BEJAI KAPIKAD, MANGALURU - 575 004. 48. SMT VASANTHI R (FAMILY PENSIONER) W/O M SAMPATH KUMAR, AGED ABOUT 54 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, NO.8, 4TH MAIN ROAD, VINAYAK NAGAR ANNASANDRA PALYA HAL POST, BENGALURU - 560 017. NOTE: APPLICANT NO.48 M. SAMPATH KUMAR EXPIRED ON 15.02.2025 I.E. AFTER THE CAT ORDER AND AS SUCH HIS WIFE BEING FAMILY PENSIONER HAS PREFERRED THIS WRIT PETITION WITHOUT FILING ANY APPLICATION AS HAS BEEN PERMITTED IN THE CASE OF RAZAK VS. KUPPUSWAMY REPORTED IN ILR 1985 KAR 2457. 49. SHRI. MALLESHAPPA.A.K., S/O NEELAPPA A.K., AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX, SRI KRISHNA RESIDENCY, NO.512, 6TH CROSS, RAILWAY LAYOUT, BHAVANINAGARA, II STAGE, MALLATHAHALLI, BENGALURU- 560 056. 50. SHRI. MANOHAR A HIREMATH, S/O ADIVEYYA HIREMATH, AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX, A MANOHAR HEIGHTS 2ND FLOOR, SHREYA NAGAR 1ST MAIN ROAD, HUBLI 580 030. - 97 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 51. SMT. MARTHA VAS, D/O S.F. AROKIASWAMY, AGED ABOUT 77 YEARS, RTD. AS SUP. OF CENTRAL TAX, ANNAVILLA, D.NO.3/83, PEDAMALE POST, NEERMARGA, MANGALORE 575 029. 52. SHRI. MARUTI.H, S/O HANMANTHAPPA, AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX, RESIDING AT PLOT NO.31 GDA LAYOUT KOTNOOR D, NEAR RAM MANDIR, GULBARGA 585 102. 53. SMT. MUNIRATHNAMMA, D/O M G SUBBA SETTI, AGED ABOUT 76 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.72 PRASANNA NILAYA, 4TH CROSS, DATTAGALLI 3RD STAGE, MYSURU-570 033. 54. SHRI. M MUNINARAYANAPPA, S/O G. MUNIAPPA, AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX, # “SAPTHAGIRI” NO.142, 1ST CROSS 1ST MAIN CENTRAL EXCISE LAYOUT, RMV EXTENSION 2ND STAGE BHOOPASANDRA, B ENGALURU - 560 094. 55. SHRI. N MOHAN KUMAR, S/O N NARASINGA RAO, AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.1583, SARDAR VALLABAI - 98 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS PATEL NAGAR, POLICE LAYOUT 2ND STAGE, MYSURU - 570 028. 56. SHRI. N S NAGARAJA, S/O B K SUBBARAMAIAH, AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX, # SRI KRISHNA NILAYA, 44 C BLOCK, 3RD MAIN-TOWARDS HILL 8TH CROSS JP NAGAR I STAGE, MYSORE -570 031. 57. SHRI. N.S NAGARAJA, S/O B K SUBBARAMAIAH, AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX, SRI KRISHNA NILAYA, 44 C BLOCK, 3RD MAIN- TOWARDS HILL 8TH CROSS JP NAGAR I STAGE, MYSORE 570 - 031. 58. SHRI. NARAYANA, S/O LATE MAGADI RANGAIAH, AGED ABOUT 77 YEARS, RTD. AS SUP. OF CENTRAL TAX, 8, WIDIA NAGAR LAYOUT, 1ST MAIN, BINNAMANGALA, NELAMANGALA TALUK, BENGALURU-562 123. 59. SHRI. P. VENKATESHA, S/O PUTTY VENKATARAMA SHETTY, AGED ABOUT 74 YEARS, R TD. AS SUP. OF CENTRAL TAX, NO.95, A BLOCK 1ST MAIN, 14 CROSS JP NAGAR, MYSORE-570 008. - 99 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 60. SHRI. R NAGARAJU, S/O LATE D RAJAPPA, AGED ABOUT 76 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.109, VARADA ROAD, VIDYASHANKARA NAGARA, MYSURU-570 029. 61. SHRI. R WILLIAM, S/O N. RAJENDRA, AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.83, 4TH MAIN, CENTRAL EXCISE LAYOUT, 80 FEET ROAD, HEGDE NAGAR, BENGALURU-560 077. 62. SHRI. RAJASHEKAR H. KURALGERA, S/O HANMANTAPPA, AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX, RENUKA NIVAS, H.NO 2-907/33, GUBBI COLONY SEDAM ROAD, GULBARGA – 585 105. 63. SHRI. RAJENDRA. M BETDUR, S/O MALHARAO BETDUR, AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX, MALHAR KRUP BETDUR COMPOUND, MALMADDI, DHARWAD - 580 007. 64. SHRI. RAJESH GANAPATI PAWAR, S/O GANAPATI PAWAR, AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.NO.574/5, PONDA MAKKI, MAKERI, SHEJWAD POST, KARWAR - 581 306. - 100 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 65. SHRI. R.K KULKARNI, S/O KESHAVRAO H KULKARNI, AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.70, 4TH CROSS, 1ST MAIN, SAPTAGIRI, GOKUL NAGAR, D.K SANDRA, BENGALURU-560 062. 66. SHRI. RAVICHANER S, S/O P SARANGAPANI, AGED ABOUT 66 YEARS, RETD AS DY COMR OF CENTRAL TAX, NO.580,3RD STAGE, 4TH BLOCK, BASAVESHWARNAGAR, BENGALURU – 560 079. 67. SHRI. S.H KOTRESH, S/O HANUMANTHAPPA, AGED ABOUT 73 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.132/205 KONDAJJI ROAD, ASHOK NAGAR, DAVANGERE 577 001. 68. SHRI. MANJUNATH M S, S/O M N SUNDAR RAJU, AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.884, 16TH CROSS, 9TH MAIN D BLOCK, SAHAKARANAGAR, BENGALURU 560 092. 69. SMT. S N ANNAPURNA, D/O S G NARASIMAIAH, AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.2239 5TH CROSS, BASAVESHWARA ROAD, KR MOHALLA - 101 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS MYSURU-570 004. 70. SHRI. S.V SUBRAMANYAM, S/O S NANJUNDESHWAR, AGED ABOUT 64 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.71, KHB COLONY, 5TH BLOCK, KORAMANGALA, BENGALURU-560 095. 71. SHRI. S. RAMAIAH, S/O LATE SANNAIAH, AGED ABOUT 64 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.42, SRI BALAJI ENCLAVE, 3RD CROSS, 4TH MAIN, N S PALYA, DOLLARS COLONY, BTM II STAGE, BANNERGHATTA ROAD, BENGALURU-560 076. 72. SHRI. SACHIDANAND C V, S/O C K VISHWESHWARAIH, AGED ABOUT 66 YEARS, RTD AS ASST COMR OF CENTRAL TAX, VISHWA, NO.600-D, J P ROAD, GIRINAGAR, BENGALURU- 560 085. 73. SHRI. SADASHIVAPPA, S/O GURULINGAPPA B, AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.783/5A, RAMANUJA ROAD, 8TH CROSS, FORT MOHALLA, MYSORE 570 004. 74. SMT. SHANTHA KUMARI T, D/O P I RAGHAVAN NAMBIAR, AGED ABOUT 70 YEARS, - 102 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS SUP. OF CENTRAL TAX, NO.1435, NARAYANAPPA ROAD, RS PALYA, MS NAGAR, BENGALURU-560 033. 75. SHRI. SREEDHAR, S/O PENCHALAIAH, AGED ABOUT 67 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.133 ADHOKSHAJA NILAYAM 1ST CROSS, CENTRAL EXCISE LAYOUT-2, DR.SHIVRAM KARANTH NAGAR, BENGALURU 560 077. 76. SHRI. RAVISH V NAYAK, S/O VENKATESH B NAYAK, AGED ABOUT 69 YEARS, RTD AS ASST COMR OF CENTRAL TAX, ARYADURGA, 1559, 6TH MAIN, E BLOCK, RAJAJINAGAR, BENGALURU-560 010. 77. SHRI. M V NAGARAJ, S/O MS VENKATA SUBBA RAO, AGED ABOUT 66 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.39/2, 1ST FLOOR, 6TH MAIN, APPU RAO ROAD, CHAMARAJPET, BENGALURU-560 018. 78. SHRI. H N DIVAKARAN, S/O N NARAYANAN, AGED ABOUT 69 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.446, HARI HARA NILAYA, 13TH A MAIN, NEW MICO LAYOUT, HONGASANDRA, BENGALURU-560 068. - 103 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 79. SHRI. T. PARTHIBAN, S/O R. THANGAVELU (LATE), AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX, MURUGAN NILAYAM, NO.27/3, SUNDARAMURTHY ROAD, COX TOWN, BENGALURU 560 005. 80. SHRI. C J XAVIER, S/O Y CHINNADURAI, AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.111, 5TH CROSS, PILLANNA GARDEN, 1 STAGE, ST THOMAS TOWN POST, BENGALURU - 560 084. 81. SHRI. SRINIVASA PRASAD K V, S/O VENKATAPATHI V, AGED ABOUT 54 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.126, 24TH CROSS 11TH MAIN, 1 STAGE, D BLOCK, JP NAGAR, MYSORE - 570 031. 82. SHRI. G.S. AJITH KUMAR, S/O G.S. SHAMANNA, AGED ABOUT 70 YEARS, RTD AS ASST COMR OF CENTRAL TAX, FLAT NO.32006, GROUND FLOOR, BUILDING 3,TOWER 2, PRESTIGE, JINDAL CITY, TUMKUR ROAD, BENGALURU - 560 073. 83. SHRI. VENKATACHALAIAH, S/O THIMMAIAH, AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.105, 2ND CROSS, JNANAGNGANAGAR, - 104 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NAGADEVANAHALLI, 2ND BLOCK, BENGALURU - 560 056. 84. SMT. M. YAMUNA KALYANI, D/O E. MADHAVAN, AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.26, 5TH MAIN ROAD, MUNESHWARA NAGAR, RAMAMURTHY NAGAR, BENGALURU-560 016. 85. SMT. K. GEETHA, D/O KODANDAPANI, AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.47,6TH CROSS, CENTRAL EXCISE LAYOUT, BOOPASANDRA, BENGALURU - 560 094. 86. SHRI. T. G.VENKATESH, S/O T.S. GUNDAPPA, AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO. 25, 20TH MAIN 2ND BLOCK, BSK I STAGE, BENGALURU 560 050. 87. SHRI. V.S PATIL KULKARNI, S/O SHIVANAGOUDA, AGED ABOUT 66 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.54, 9TH MAIN, 21ST CROSS, NS PALYA, BTM LAYOUT 2ND STAGE, BENGALURU - 560 076. 88. SHRI. V.S. KRISHNAMURTHY NAVADA, S/O V. SRINIVASA NAVADA, AGED ABOUT 70 YEARS, - 105 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD AS ASST. COMR OF CENTRAL TAX, SRI DURGA, ST. ANTHONY COLONY, ASHOK NAGAR, MANGALORE - 575 006. 89. SHRI. V. SURESH KUMAR, S/O D. VENKAPANDI, AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX, NO.144, 2ND MAIN, 2ND CROSS, MSR CITY JP NAGAR 8TH PHASE, BENGALURU-560 076. 90. SHRI. VISHWANATH R., S/O RATHONJI AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX, RESIDING AT 602, PRIMERO APARTMENT, NH-75, PADIL POST, MANGALURU-575 007. 91. SHRI. Y.G. KRISHNAMURTHY, S/O Y.N. GOVINDAPPA, AGED ABOUT 70 YEARS, RTD AS ASST COMR OF CENTRAL TAX, T R/O NO.633, OLD POST OFFICE ROAD, 7TH BLOCK, JAYANAGAR, BENGALURU 560 070. 92. SHRI. ASHOK JOSHI, S/O T S JOSHI, AGED ABOUT 58 YEARS, WORKING AS SUP OF CENTRAL TAX, 63,4TH CROSS SHARADA LAYOUT, PATTANAGERE RAJARAJESHWARI NAGAR, BENGALURU-560 098. - 106 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 93. SMT. D MANJULA, D/O K N. DAMODARAN, AGED ABOUT 58 YEARS, WORKING AS SUP OF CENTRAL TAX, F1 1552 VIBHAV DAFFODILS, NAGARBHAVI CHANDRA LAYOUT, 1ST STAGE, BENGALURU-560 040. 94. SMT. E.F.RADHIKA, D/O D.LEO, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, T C/O MRS. PANKAJAM, NO.155, 1ST MAIN, 2A CROSS, DOMLUR 2 STAGE, BENGALURU 560 071. 95. K SHRI. K.M.SARVOTHAM, S/O M.K.MALLYA, AGED ABOUT 60 YEARS, RTD AS ASST COMR OF CENTRAL TAX, NO.268 1ST MAIN DEFENCE COLONY, INDIRANAGAR, BENGALURU-560 038. 96. SMT. PODWAL KAVITA M, D/O LATE SHRI KVM PODUVAL, AGED ABOUT 59 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.143 SHIVANANDA NAGAR, NEW THIPPASANDRA POST, BENGALURU - 560 075. 97. SHRI. A.V. KANCHIBAIL, S/O VASUDEVA RAO, AGED ABOUT 61 YEARS, RTD AS ASST COMR OF CENTRAL TAX, T NO 142 “AAKARSHA” 6TH MAIN, ANUGRAHA LAYOUT, 2ND STAGE, BILEKAHALLI, B.G. ROAD, BENGALURU-560 076. - 107 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 98. SMT. GEETHA JAGANNATH, D/O K KESHAVA BHAT, AGED ABOUT 59 YEARS, W ORKING AS ASST COMR OF CENTRAL TAX, SANNIDHI, NO.167, 2ND CROSS, CENTRAL EXCISE LAYOUT, RMV IIND STAGE, BHOOPASANDRA, BENGALURU-560 094. 99. SHRI. GIRISH VAIDYA, S/O M.V VAIDYA, AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.21, I A CROSS, I MAIN, ASHWATNAGAR EXTN, RMV II STAGE, BENGALURU 560 094. 100. SHRI. KUMARPAL VORA, S/O KANTILAL VORA, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.2406, 10TH E MAIN ROAD, SUBRAMANYA NAGAR, RAJAJINAGAR, BENGALURU-560 010. 101. SHRI. MURIGEPPA M.BIDARI, S/O MADIVALAPPA, AGED ABOUT 55 YEARS, WORKING AS SUP OF CENTRAL TAX, H NO.302 2ND STAGE, HANUMAN NAGAR, BELGAVI – 590 019. 102. MS. N. HEMALATHA, D/O T. NAGARAJAN, AGED ABOUT 57 YEARS, RTD AS ASST COMR OF CENTRAL TAX, FLAT NO.FF-5, 18, SRB SAIKRISHNA CLASSIC, 2ND CROSS, UDAYNAGAR, - 108 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS UTTARHALLI MAIN ROAD, BENGALURU 560 061. 103. P SHRI. P.V. CHANDRA SURESH, S/O P. KOTESWARA RAO, AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, T VILLA ROOM NO.101, ZOLO STAYS, 3RD MAIN ROAD, JAKKASANDRA, BENGALURU -560 034. 104. SMT. USHA NAIK, D/O LAXMAN NAIK, AGED ABOUT 61 YEARS, RTD AS ASST COMR OF CENTRAL TAX, F1, SWAGAT KAVERI NIVAS, KAVERI LAYOUT, 5TH CROSS, GOVINDRAJNAGAR, SVG NAGAR, NAGARBHAVI ROAD, BENGALURU - 560 040. 105. SHRI. MANJAPPAN K, S/O S. KANNAN, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, B 105 RAJASANNIDHI APARTMENT, BEGUR KOPPA ROAD, CHIKKAKAMMANAHALLI, BENGALURU 560 068. 106. SHRI. S SUNDARESAN, S/O D P SETHURATHNAM, AGED ABOUT 58 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, CLAYTON 1B 006, ELAN HOMES, SY NO. 15/23, MARATHAHALLI SARJAPUR RD., NEXT TO MOTHERHOOD HOSPITAL, BENGALURU - 560 035. - 109 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 107. SHRI. RAGHURAJ JAHAGIRDAR, S/O PRABHAKAR JAHAGIRDAR, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.80, PARIJATA, 5TH CROSS, OMKAR LAYOUT, J.P. NAGAR, MYSORE 570 008. 108. SHRI. R. BOOBALA DHAKSHINA MOORTHI, S/O P. RAMALINGAM (LATE), AGED ABOUT 58 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.303. THIRUMALA COMFORTS, 27TH MAIN ROAD, 6TH PHASE, JP NAGAR, BENGALURU – 560 078. 109. SMT. S. GOMATHI LATHA, D/O S. SUBRAMANIAN, AGED ABOUT 57 YEARS, WORKING AS ASST. COMR. OF CENTRAL TAX, NO.149, GROUND FLOOR, 2ND MAIN, R K LAYOUT PADMANABHANAGAR, BENGALURU- 560 070. 110. SHRI. T. SHANMUGASUNDARAM, S/O A. THIRUGNANASAMPANTHAM, AGED ABOUT 57 YEARS, WORKING AS ASST COMR OF CENTRAL TAX, NO.306, IDEAL HOME TOWNSHIP, PHASE 2, 2ND CROSS ROAD, RAJARAJESHWARINAGAR, BENGALURU-560 098. 111. SMT SHOBHA SRINIVAS W/O SHRI. B SRINIVAS, AGED ABOUT 63 YEARS, WHO RTD AS ASST COMR OF CENTRAL TAX, NO.296, 6TH CROSS I BLOCK, - 110 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS R T NAGAR, BENGALURU-560 032. 112. SMT SUDHA S W/O SHRI. B V BALASUBRAMANIAM AGED ABOUT 69 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, T 14 BASAPPALAYOUT, 2ND MAIN, SANJAYNAGAR, BENGALURU-560 094. 113. SMT SHEELA L RAMESH W/O SHRI. L RAMESH, AGED ABOUT 74 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, NO.75, 4TH CROSS, C. EXCISE LAYOUT, BHOOPASANDRA, BENGALURU-560 094. 114. SMT BALAM RANI W/O SHRI. BHANU SRINIVAS, AGED ABOUT 53 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, FLAT NO.1302, ANAGHA PERIDOT, COFFEE BOARD LAYOUT, KEMPAPURA, HEBBAL, BENGALURU-560 024. 115. SMT MITHRA RADHIKA DEVI (FAMILY PENSIONER) W/O SHRI R RAMAMURTHY AGED ABOUT 61 YEARS WHO RTD AS ASST COMR OF CENTRAL TAX, NO.31/2, HARIIS ROAD, BENSON TOWN, BENGALURU-560 046. 116. SMT VIJAYA D DAIVAJNA (FAMILY PENSIONER) W/O SHRI D.V DAIVAJNA - 111 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 70 YEARS WHO RTD. AS SUP. OF CENTRAL TAX ”VIJAYADURGA” KOTTARA, MANGALORE -575 006. 117. SMT SAROJA DEVI W/O SHRI. DODDAMANI M K AGED ABOUT 67 YEARS WHO RTD. AS SUP. OF CENTRAL TAX NO.24, FLAT S2, 2ND FLOOR SHREE RESIDENCY, 13TH CROSS, MARUTI LAYOUT, DASARAHALLI HEBBAL, BENGALURU - 560 024. 118. SMT PUSHPALAKSHMI W/O SHRI G C VENKATESH, AGED ABOUT 62 YEARS, WHO RTD AS ASST COMR OF CENTRAL TAX., 32, MEG OFFICERS COLONY, BANASWADI, BENGALURU 560 033. 119. SMT SHILPA N SHIVALLI W/O SHRI NARAYANA G SHIVALLI, AGED ABOUT 48 YEARS, WHO WORKED AS SUP. OF CENTRAL TAX, NO.335, 10TH CROSS SHARADHA NAGAR, RAILWAY LAYOUT, BHOGADI MYSURU -570 026. 120. SMT N. SHIVAKAMINI W/O SHRI G. KUMARASWAMY, AGED ABOUT 59 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, NO.76, NEW RAILWAY COLONY, RMV 2ND STAGE, BENGALURU - 560 094. - 112 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 121. SMT PUSHPA H D W/O SHRI. H R DWARAKANATH AGED ABOUT 63 YEARS, WHO RTD. AS ASST COMR OF CENTRAL TAX, HIG -A1, MANASA, K S ASWATH ROAD, 4TH STAGE, KALYANAGIRI, MYSORE-570 019. 122. SMT K JAYA W/O SHRI. H.K RAGHAVENDRA RAO, AGED ABOUT 69 YEARS, RTD AS SUP,. OF CENTRAL TAX, NO.105, 1ST FLOOR, 1ST MAIN, 6TH CROSS, M.S.R NAGAR, BENGALURU- 560 054. 123. SMT. ISABELLA RENNY SEQUEIRA W/O SHRI. I A SEQUEIRA, AGED ABOUT 63 YEARS, RETIRED AS INSPECTOR OF CENTRAL TAX, SAMARPAN MADRABAIL, NEERMARGA VILLAGE AND POST, MANGALORE - 575 029. 124. SMT USHA RAVINDRA W/O SHRI K G RAVINDRA, AGED ABOUT 54 YEARS, WHO RTD AS ASST COMR. OF CENTRAL TAX, NO.120 1ST MAIN 1ST CROSS, VINAYAKA LAYOUT, HEBBAL KEMPAPURA, BENGALURU -560 024. 125. SMT ANJU KANTHARAJA W/O SHRI. KANTHARAJA, AGED ABOUT 54 YEARS, WHO WORKED AS SUP OF CENTRAL TAX, NO.31 18TH CROSS KANAKA NAGAR, R T NAGAR POST, BENGALURU - 560 032. - 113 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 126. SMT H G LALITHA W/O SHRI. LV RADHESHYAM AGED ABOUT 59 YEARS, WHO WORKED AS SUP. OF CENTRAL TAX, NO.407, SMR EMBASSY, 3RD CROSS, RAMARAO LAYOUT, KATHRIGUPPE, BSK III STAGE, BENGALURU -560 085. 127. SMT. LALITHA W/O SHRI. N.R PARANDHAMAN, AGED ABOUT 74 YEARS, WHO WORKED AS SUP. OF CENTRAL TAX, NO.67/2, COLES ROAD, FRAZER TOWN, BENGALURU-560 005. 128. SMT. M B SULOCHANA SHRI. K B NAGARAJA, AGED ABOUT 73 YEARS, WHO RTD AS ASST COMR OF CENTRAL TAX, NO.1235, 9TH MAIN, VIJAYANAGARA, BENGALURU 560 040. 129. MS. KUSHI S D/O SHRI. C SHIVALINGAIAH, AGED ABOUT 22 YEARS, WHO WORKED AS SUP OF CENTRAL TAX, NO.304, RONAK APARTMENTS, 2ND MAIN ROAD, CKC GARDEN, BENGALURU - 560 027. 130. SMT. GOMATHI RAJAM R W/O SHRI. M RAMKUMAR, AGED ABOUT 63 YEARS WHO WORKED AS SUPERINTENDENT OF CENTRAL TAX, FLAT E-104,I FLR, E WING, MIRABILLS, KOLTE PATIL, HORAMAVU AGARA ROAD, - 114 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS HORAMAVU, BENGALURU – 560 043. 131. SMT. M S SATHYABHAMA W/O SHRI. N L NARASIMHAMURTHY, AGED ABOUT 69 YEARS, WHO RTD AS ASST COMR OF CENTRAL TAX, RESIDING AT MF 49/7 (MIG) 1ST FLOOR, NANDINI LAYOUT, BENGALURU - 560 096. 132. SMT C N PADMAVATHI W/O SHRI. T S HENJARAPPA, AGED ABOUT 65 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, TALAGUNDA, VIA KALLAMBELLA, SIRA TALUK, TUMKUR - 572 125. 133. SMT ANANTHALAKSHMI S S W/O SHRI. H N RAMAMURTHY, AGED ABOUT 75 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, NO.101, 1ST FLOOR, 1ST PHASE, 1ST CROSS, 5TH STAGE BEMI LAYOUT, RR NAGAR, BENGALURU-560 098. 134. SMT SUMA PRASAD S W/O SHRI. S SHIVA PRASAD, AGED ABOUT 58 YEARS, RTD. AS SUP. OF CENTRAL TAX, D.NO 4-3-407/4, “SHIVAPRANAM”, M.G.ROAD, 5TH CROSS, BEHIND S D M LAW COLLEGE, LALITHA KALA ARTS ROAD, KODIALBAIL, MANGALURU-575 003. 135. SMT. SUJATA KALGHATGI W/O SHRI. S.K.KALGHATGI, - 115 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 70 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, MATRU CHAYA, BESIDE CHANDARAGI HOSPITAL, VIJAYAPURA-586 101. 136. SMT PREETI SUNIL ELIGAR W/O SHRI. SUNIL C ELIGAR, AGED ABOUT 54 YEARS, WHO WORKED AS SUP OF CENTRAL TAX, PLOT NO.42, VINAYAK NAGAR, RAGHAVENDRA CO-OPERATIVE, HOUSING SOCIETY, HINDALGA ROAD, BELAGAVI-591 108. 137. SMT. K. SUMANA W/O SHRI. V N PRASAD, AGED ABOUT 55 YEARS, WHO WORKED AS INSPECTOR OF CENTRAL TAX, VEERABADRESHWARA PRASSANA DURGA NILAYA, OPP. MANIKANTHA STORES, VIJAYNAGAR, HASSAN-573 201. 138. SMT JAYALAKSHMI W/O SHRI. VISHWESHWARAYYA ULLAL, AGED ABOUT 64 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, AVIRASHI', DR.B.R. AMBEDKAR ROAD, GANDHINAGAR, ULLAL – 575 020. 139. SMT. H BHAGYAVATHI W/O SHRI. B T SHARANAPPA, AGED ABOUT 61 YEARS, WHO RTD. AS SUP. OF CENTRAL TAX, FLAT NO.112, 1ST FLOOR, ORCHID BLOCK, KEERTHI RIVIERA ANNEX, 6TH G CROSS, KAGGADASAPURA, - 116 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BENGALURU-560 093. ...PETITIONERS (BY SRI.PUTHIGE R RAMESH, SENIOR COUNSEL A/W SMT. LAKSHMI S.HOLLA, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI - 110 001. 3. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, NORTH BLOCK, NEW DELHI - 110 001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU ZONE, P.B.NO.5400, C.R. BUILDING, QUEENS ROAD, BANGALORE – 560 001. ...RESPONDENTS (BY SRI.H.JAYAKARA SHETTY,CGSC FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS FROM THE HONBLE CAT BANGALORE IN RESPECT OF ITS ORDER DATED 21.04.2025 PASSED IN A.No-170/00410/2025 AS AT ANNEXURE-A AND SET ASIDE THE ORDER DATED 21.04.2025 PASSED BY THE HONBLE CAT - 117 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BANGALORE IN ORIGINAL APPLICATION No-170/00410/2025 AS AT ANNEXURE-A IN SO FAR AS IT RESTRICT THE BENEFITS JUST FOR A PERIOD OF THREE YEARS PRIOR TO DATE OF FILING OF THE OA AND ETC. IN WP NO. 33652/2025 BETWEEN: 1. SHRI M K NARAYAN S/O M A KRISHNA KUMAR AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX SEVEN HILLS EXCELLENCY, FLAT C, GF, NO. 33, 2ND CROSS, SBM COLONY, MATHIKERE, BENGALURU 560 054. 2. SHRI. PURAN R. KASHYAP S/O R.V.KASHYAP AGED ABOUT 58 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.743, 6TH MAIN, 20TH CROSS, 5TH BLOCK, HMT LAYOUT, VIDYARANYAPURA BENGALURU 560 097. 3. SHRI. ASHOK KUMAR S PATTAR S/O SIDRAMAPPA PATTAR AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.304 DS MAX SPLASH APARTMENTS 3RD CROSS 3RD MAIN MATHIKERE BENGALURU 560 054. 4. SHRI. V. ASHOK KUMAR S/O V. KORAGAPPA AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX 2-49/3(1), TRINITY, NAVAGIRI NAGAR, - 118 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 2ND CROSS, HOSABETTU, MANGALORE 575 019. 5. SHRI. ALLEN RAJESH VAS S/O T. VAS AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX GRACE, 6TH CROSS, KIRODIAN LANE, 2ND LANE, BEJAI KAPIKAD, MANGALORE 575 004. 6. SHRI. ARJUN BHARMA JAINKOP S/O BHARMA AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX “OM SHRI HARI KRUPA”, PLOT NO.1025, SCHEME NO.40, KUVEMPU NAGAR, 2ND STAGE HINDALGA, BELAGAVI-591 108. 7. SHRI. A SATHYANARAYANA S/O A SUBBANNA AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 29, NAVARATHAN GARDEN, GUBBALALA GATE, DODDAKALASANDRA (POST) BENGALURU 560 062. 8. SHRI. B.H. RATTIHALLI S/O LATE H.G.RATTIHALLI AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX 321/3, RATNASREE ARCADE, MANJUNATH NAGAR, OPP: GOUTAM COLLEGE, BENGALURU 560 010. 9. SHRI. BABU PULIKODEN S/O CHALLAKUTTY - 119 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 76 YEARS, RTD. AS SUP. OF CENTRAL TAX PRANAVAM, 3RD CROSS, B.V. ROAD ATTAVARA, MANGALURU - 575 002. 10. SHRI. B SHOWKAT ALI S/O B MOHAMMED AMIN SAB AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX RAFFAI NO.106 5TH A MAIN 2ND BLOCK, NARAYANAPPA GARDEN BENGALURU NORTH 560 032. 11. MS. B VIJAYA D/O R BHIMARAO AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.1/10, 13TH CROSS, 15TH MAIN, PADMANABANAGAR, BEHIND NU/BKF HOSPITAL, BENGALURU-560 070. 12. SHRI. B S CHANDRAMOHAN S/O LATE B V SHRIDHARAIAH AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX SWASTIK OPP SRI CAUVERY ASHRAM, APPAIAH SWAMY ROAD, VIRAJPET TOWN, KODAGU 571 218. 13. SHRI. B.S.VISHWANATH S/O LATE B.SURYANARAYANA BHATT AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX 571, 15TH MAIN, 10TH CROSS, PADMANABHANAGAR BENGALURU-560 070. - 120 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 14. SHRI. B.S. MANJUNATH S/O LATE K.SAVANTH AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 431/9, 6TH MAIN, 12TH CROSS, SADASHIVA NAGAR, BENGALURU – 560 080. 15. SHRI. C. KRISHNAPPA S/O CHINNAPPA AGED ABOUT 66 YEARS RTD. AS SUP. OF CENTRAL TAX NO.3, 4TH CROSS, DVG ROAD RAMAKRISHNAPPA LAYOUT NAGASHETTYHALLI BENGALURU – 560 094. 16. SHRI. CHITTIAPPA C. P S/O C.M POOVAIAH AGED ABOUT 68 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 423, 7TH B MAIN 1ST BLOCK HRBR LAYOUT KALYAN NAGAR, BENGALURU-560 043. 17. DATTATRAYA G SHURPALI AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX H NO 55, BASAVASHANT NAGAR 2ND STAGE YALAKKI SHETTER COLONY, DHARWAD-580 004. NOTE: APPLICANT NO 17 EXPIRED ON 09.11.2024 I.E. DURING THE PENDANCY OF THE MATTER BEFORE CAT AND HIS LR'S HAVE NOT COME ON RECORD BEFORE CAT. HIS LR'S ARE ACCORDINGLY NOT MADE - 121 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS A PARTY IN THIS PETITION. 18. SHRI. D.RAMESH BABU S/O D.NARAYANA CHETTY AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 423/18, 17TH CROSS, 22ND MAIN, SHYAMANNA GARDENS, J.P.NAGAR 5TH PHASE, BENGALURU – 560 078. 19. SHRI. D A GANESH S/O D N ANNAIAH AGED ABOUT 74 YEARS, RTD. AS INSPECTOR OF CENTRAL TAX 98, 12 A. MAIN, GOKULA 1 STAGE 1 PHASE, BENGALURU – 560 054. 20. SHRI. D BAKTHAVATHSALU S/O S DORAISWAMY NAIDU AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 24 MAMUNDI PILLAI STREET, SHIVAN CHETTY GARDEN CANTONMENT, BENGALURU-560 042. 21. SHRI. D KUMARESH S/O P DORAIRAJ AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 426 5TH CROSS, HBR LAYOUT, I STAGE, II BLOCK, BENGALURU-560 043. 22. SMT. E MARGARET FURATDO D/O LATE J B FERNANDES AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX 1-70, PRABHU SADAN, BAREBAIL, - 122 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BEJAI POST, MANGALORE – 575 004. 23. SHRI. P MENAKA W/O E RAJENDRA PRASAD AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.7, 4TH BLOCK, 18TH CROSS, PEENYA POST, BENGALURU-560 058. NOTE: APPLICANT NO 23 EXPIRED ON 24.11.2024 I.E. DURING THE PENDANCY OF THE MATTER BEFORE CAT AND HIS LR'S HAVE NOT COME ON RECORD BEFORE CAT. HIS LR'S ARE ACCORDINGLY NOT MADE PARTY IN THE THIS PETITION. 24. SHRI. G SHANTHARAM S/O G DAMODAR ACHAR AGED ABOUT 68 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX F 208, ASHISH JK APARTMENT, THUBARAHALLI EXTENDED ROAD, THUBARAHALLI, BENGALURU 560 066. 25. SHRI. G. ESHANNA S/O GUTHYAPPA AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 1, NANDANAVANA LAYOUT, VIDYARANYAPURA, BENGALURU 560 097. 26. SHRI. G K CHANDRASHEKARA S/O LATE. SHRI GANAPATHIYAPPA AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX 382, KUTEERA COMFORTS, 10TH CROSS, 7TH MAIN, - 123 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BALAJI LAYOUT, VAJARAHALLI, BENGALURU 560 109. 27. SHRI. GIRIDHAR KUMAR S/O K.M.KUMAR AGED ABOUT 59 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 2-84A, SRISTI BAIKADY VILLAGE, PO BRAHMAVAR UDUPI DIST – 576 213. 28. SHRI. GURUDASAN S/O R.C.KURUP AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 27, NAKSHATRA LAYOUT, BEHIND IVY PARK, CARMELARAM PO, SARJAPUR ROAD, BENGALURU-560 035. 29. SHRI. GOPAL SUBRAY SHANBHAG S/O S K SHANBHAG AGED ABOUT 55 YEARS, RTD. AS SUP. OF CENTRAL TAX 966, G-2, AKSHAYA ROYALE, 14TH CROSS, BSK 2ND STAGE BENGALURU-560 070. 30. SHRI. SADASHIVAN G S S/O SHANKARAN GR AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 130,1ST A CROSS, CENTRAL EXCISE LAYOUT, BHOOPASANDRA, BENGALURU 560 094. 31. SHRI. H N KULKARNI S/O NARAYANARAO KULKARNI AGED ABOUT 70 YEARS, - 124 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS ASST. COMR. OF CENTRAL TAX NO 342, SHRI DURGA SADANA, 4TH CROSS, 6TH BLOCK VISVESWARAIAH LAYOUT, NEAR KLE LAW COLLEGE, BENGALURU 560 091. 32. SHRI. H N VARADARAJA IYENGAR S/O A S NARASIMHACHAR AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX 74, 8TH MAIN ROAD, AVALAHALLI, BDA LAYOUT, BANASHANKARI 3RD STAGE, BENGALURU-560 064. 33. SHRI. H D NEELAKANTARAYA S/O H N DHANDAIAH AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX C1-403 WHITE HOUSE APT., RT NAGAR, BANGALORE 560 032. 34. SHRI. J RAMAMURTHY S/O JAYARAMAN AGED ABOUT 78 YEARS, RTD. AS SUP. OF CENTRAL TAX 17, 4TH CROSS, JAIBHARATH NAGAR, BENGALURU-560 033. 35. SHRI. JAYANT D. KULKARNI S/O DIGAMBAR A.KULKARNI AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 302, SAINIVAS APARTMENT, NANDANAVANAM LAYOUT, VIDYARANYAPURA, BENGALURU- 560 097. - 125 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 36. SHRI. DHASAN.J S/O JAYARAMAN AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX 18, 11TH CROSS, MUNINANJAPPA LAYOUT, RAMAMURTHY NAGAR BENGALURU 560016. 37. SHRI. SHANKAR ANANDA S/O J. ANANDA PADMANABHAN, RTD. SUPERINTENDNET AGED ABOUT 38 YEARS, NO 20, 9TH MAIN, SRINIVAS REDDY LAYOUT, RAMAMURTHY NAGAR, BENGALURU-560 016. NOTE APPLICANT NO 37 J. ANANDA PADMANABHAN EXPIRED ON 21.05.2025 I.E. AFTER THE CAT ORDER AND AS SUCH HIS WIFE BEING FAMILY PENSIONER HAS PREFERRED THIS WRIT PETITION WITHOUT FILING ANY APPLICATION AS HAS BEEN PERMITTED IN THE CASE OF RAZAK VS. KUPPUSWAMY REPORTED IN ILR 1985 KAR 2457. 38. SHRI. J S RAMACHANDRA S/O G C SHIVARAMA SHARMA AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 1448, SOUTH END A ROAD 9TH BLOCK, JAYANAGAR, BENGALURU-560 069. - 126 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 39. SHRI. JAYARAMAN S S/O SWAMINATHA SASTRY AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX B-301, VIJETHA GARDENIA, HOSAPALYA MAIN ROAD, BENGALURU 560 068. 40. MS. JAVERIA NASEER D/O NASEER AHMED KHAN AGED ABOUT 53 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.21, 2ND CROSS ANJINAPPA BLOCK KRISHNAMMA GARDEN, BENSON TOWN POST, BENGALURU 560 046. 41. SHRI. K N VASUDEVA MURTHY S/O LATE. K NARAYANACHAR AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX 187 SANJEEVINI 7TH C CROSS BALAJI LAYOUT VAJARAHALLI KANAKAPURA ROAD BENGALURU-560 109. 42. SHRI. KESHAVA MURTHY M C S/O CHANNAKESHAVAIAH MC AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX 1299, I FLOOR, 25TH C CROSS, 24TH MAIN, HSR LAYOUT SECTOR 2 BENGALURU 560102. 43. SHRI. VENKATESHA MURTHY K.S S/O K SHANKARAIAH AGED ABOUT 67 YEARS RTD. AS ASST. COMR. OF CENTRAL TAX 4-466B, ANANYA HOUSE, NAVRAGRAHA COLONY, - 127 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS ALEVOOR ROAD, MANIPAL-576 104. 44. SHRI. K. PANDURANGAN S/O M KUPPUSWAMY AGED ABOUT 75 YEARS RTD. AS SUP. OF CENTRAL TAX NO.109, 1ST CROSS, SHAKTHI NILAYA, CENTRAL EXCISE LAYOUT, BHOOPASANDRA, RMV 2ND STAGE, BENGALURU-560 094. 45. SHRI. K.S. SRINIVASAN S/O K SESHASAYAN AGED ABOUT 74 YEARS RTD. AS ASST. COMMR. OF CENTRAL TAX NO.62, 12TH C MAIN 6TH BLOCK, RAJAJINAGAR, BENGALURU-560010. 46. SHRI. SUNDAR RAMAN K S/O G KUMARASWAMY AGED ABOUT 73 YEARS RTD. AS SUP. OF CENTRAL TAX 402 A 4TH B CROSS, OMBR LAYOUT BANASWADI BENGALURU 560 043. 47. SHRI. K G SHAMASUNDARAN S/O GANAPATI AGED ABOUT 64 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO 102, SILVERLINE APARTMENT, 9TH CROSS SADASHIVA NAGAR, BELAGAVI-590 019. 48. SMT. K. VARALAKSHMI D/O R. KRISHNAN AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT C4, 3RD FLOOR, SURYA NEST APTS, NO.57, 15TH CROSS, - 128 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS MALLESWARAM, BENGALURU-560003. 49. SHRI. KESHAVA PAI S/O K. RANGANATHA PAI AGED ABOUT 64 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 17, MAHAMAYA, 3RD CROSS, VINAYAK NAGAR, HEBBAL, BENGALURU-560024. 50. SHRI. K SUDARSHAN S/O M KRISHNASWAMY AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX SHRINIDHI, 83, 17TH CROSS, 8TH MAIN, MUTHYALANAGAR, BENGALURU -560054. 51. SMT. LAKSHMI K R D/O K R RANGANNA AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 151, 16TH BLOCK, 1ST PHASE, LIC APRTS., JEEVAN MITHRA COLONY, JP NAGAR, BENGALURU 560078. 52. SHRI. MAHESH DESHPANDE S/O DATTATRAYA DESHPANDE AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.002, AMARAVATHI APARTMENT, NO.12/08, 13TH MAIN ROAD, CENTRAL EXCISE LAYOUT, VIJAYANAGAR, BENGALURU-560040. 53. SHRI. M YOGENDRA S/O P MADAPPA AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX - 129 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.103, VANI VILAS LAYOUT, WATER TANK ROAD, VIJAYANAGER 2ND STAGE, MYSORE 570017. 54. SHRI. M G KUMBHAR S/O GURUPAD AGED ABOUT 71 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX H NO 32/1, 5TH GALLI, SHIVAJI NAGAR, BELAGAVI 590016. 55. SHRI. M H SRIKANTAIAH S/O M S HIRIYANNAIAH AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.2454, 16TH MAIN ROAD, KUMARASWAMY LAYOUT II STAGE, BENGALURU 560 078. 56. SHRI. M.K. NARASIMHALU S/O LATE M. KALIDAS AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 34/105, 5TH MAIN, HVR LAYOUT, PRASHANTH NAGAR, VIJAYANAGAR NORTH, BENGALURU 560079. 57. SMT. MALLESWARI RAO D/O SUBBA RAO AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.415, 14TH B CROSS, PAI LAYOUT, DOORAVANI NAGAR PO, BENGALURU 560016. 58. SHRI. M.R INGALE S/O RAMACHANDRA INGALE - 130 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 73 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX PLOT NO.231, BENDRE NAGAR, KELGERI ROAD, DHARWAD 580007. 59. SHRI. M YESHWANTHA NATH S/O M. YELLOJI RAO AGED ABOUT 77 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 31, MUNISHAMAPPA LAYOUT, KASHINAGAR, AMRUTHAHALLI, BENGALURU- 560092. 60. SHRI. N ESHWARA S/O LATE NANJUNDAPPA AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX SRI RAGHAVENDRA NILAYA NO.7, 2ND CROSS, KANAKADASA LAYOUT, LINGARAJAPURA, BENGALURU. 560084. 61. SHRI. RAGHURAMAN NAGARAJAN S/O RANGARAO NAGARAJAN AGED ABOUT 58 YEARS, RTD. AS SUP. OF CENTRAL TAX A2354 JANAPRIYA LAKEVIEW, APARTMENTS PHASE 2, KODICHIKKANAHALLI, BENGALURU. 62. SHRI N P DAYANANDA S/O LATE N B PONNAPPA AGED ABOUT 57 YEARS RTD. AS SUP. OF CENTRAL TAX NO. 12A46/1, 15TH MAIN, MUNESHWARA BLOCK, BENGALURU – 560026. - 131 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 63. SHRI N R RUDRESH S/O N R REVANNA AGED ABOUT 65 YEARS RTD. AS ASST. COMR. OF CENTRAL TAX 35 SEETHA CIRCLE BANK COLONY BSK 1ST STAGE, BENGALURU – 560050. 64. SHRI N VISWANATHAN S/O T S NAGASUNDARAM, AGED ABOUT 67 YEARS RTD. AS SUP. OF CENTRAL TAX NO.88, 4TH CROSS, 1ST STAGE, AREKERE MICO LAYOUT, BANNERGHATTA ROAD, BENGALURU – 560076. 65. SHRI. N.K.VENKATESH S/O N.V.KRISHNADEVARAIAH AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 14, SRIMATHAA, 2ND 'A' CROSS, 1ST MAIN ROAD SRINIDHI LAYOUT, KONANAKUNTE BENGALURU 560062. 66. SHRI. O.SURESH S/O LATE R.OBALAPPA AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 68, 5TH CROSS, CIL LAYOUT, CHOLANAGAR, RT NAGAR POST BENGALURU 560032. 67. SHRI. P. VAMANACHAR S/O P.GOVINDACHAR AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX PLOT NO. 111, AMBA NIWAS, VINAYAK NAGAR, HINDALGA ROAD, BEHIND GANADISH HALL, - 132 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BELAGAVI-591108. 68. SHRI. PARIMAL KUMAR MITRA S/O LATE SATISH CHANDRA MITRA AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX S-6, LANDMARK APARTMENTS, 177 CANARA BANK COLONY, NAGARABHAVI, MAIN ROAD, BENGALURU-560 072. 69. SHRI. RAJASHEKAR S. PATIL S/O SHIVANNAGOWDA. F. PATIL AGED ABOUT 64 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 18, CHANDANA, DANESHWARI NAGAR, 1ST PHASE, OPP SIDDAPPAJJJA TEMPLE, POLICE QTRS ROAD, HUBBALLI -580031. 70. SHRI. R BHASKARAN S/O V P RATHNAM AGED ABOUT 72 YEARS, RTD. AS JOINT COMR. OF CENTRAL TAX 403, 5TH A MAIN, HRBR LAYOUT, BLOCK-2, KALYAN NAGAR, BANASWADI POST, BENGALURU 560 043. 71. SHRI. R NARASIMHAN S/O T S RAGHAVAN AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 93, 1ST MAIN ROAD, SINGAPURA PARADISE LAYOUT, VARADARAJANAGAR, VIDYARANYAPURA POST, BENGALURU 560097. - 133 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 72. SHRI. RAFEEQ AHMED S/O FATHRU MINYA AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX 3-1-125, OPP MASJID PANSAL TALEEM, BIDAR-585226. 73. SHRI. RAMAPPA GUNNAL S/O NAGAPPA GUNNAL AGED ABOUT 68 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX H.11, OMSAI SADAN, SRI ARCADE LAYOUT, 4TH BLOCK, DODDABOMMASANDRA VIDYARANYAPUR, BENGALURU-560097. 74. SHRI. R. VENKATARAMANA REDDY S/O NARAYANA REDDY AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.21, 33 MAIN, BTM II STAGE, BENGALURU 560 068. 75. SHRI. RAMESH N SHEJEKAR S/O NEELAKANTH AGED ABOUT 71 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 6, 2ND CROSS, 1ST STAGE, OPP LIG 22, KHB COLONY, BASAWESHWARANAGAR, BENGALURU 560079. 76. SMT. RANI G JOSEPH D/O C.P. GEORGE AGED ABOUT 55 YEARS, RTD. AS SUP. OF CENTRAL TAX 475 B BLOCK, AECS LAYOUT, BENGALURU 560037. 77. SHRI. RAVINDRA H C S/O LATE CHANNABASAVIAH.H A - 134 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX 19, AARVI, 3RD MAIN, 14TH CROSS, HEALTH LAYOUT, 2ND STAGE, ANNAPOORNESHWARI NAGAR, BENGALURU 560091. 78. SHRI. GURURAJA S. S/O SRINIVASA RAO AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX ADITHYA SAAVAN APARTMENTS NO.101, FIRST FLOOR, GIRINAGAR 1ST PHASE, NEAR RADHAKRISHNA MULTISPECIALITY HOSPITAL, BENGALURU-560085. 79. SHRI. SHIBU JOHN S/O LATE J.JOHN AGED ABOUT 58 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 9, 5TH CROSS, 2ND MAIN, CHAMUNDESHWARI LAYOUT, VIDYARANYAPURA, BENGALURU -97. 80. SHRI. SHRISHAIL S SHIMBI S/O SHANKARAPPA M SHIMBI AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 68 2ND CROSS PATIL LAYOUT LINGARAJANAGAR, HUBBALLI 580031. 81. SHRI. SHIDRAMAPPA JUMMAPPA DODDAMANI S/O JUMMAPPA DODDAMANI AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX PLOT NO 71 MAHABALESHWAR NAGAR - 135 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS DOUBLE ROAD, BELAGAUM 591108. 82. SHRI. SHAIK KALIMULLA S/O SHAIK AHMED AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.22/1 Q NO 4TH STREET 2ND CROSS, THIMMAIAH ROAD, BHARATI NAGAR, BENGALURU 560001. 83. SHRI. S ABDUL RAZAK S/O S A KHADER SAB AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX PLOT NO 46 WARD NO 28, EX SERVICEMEN COLONY, COWL BAZAR, BELLARY-583102. 84. SHRI. S V EKAMBARAM S/O S V VENKATASUBRAMANIAN AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX GF10, GROUND FLOOR, VALLABH JAGANNATH SKN APARTMENT, NEAR GUBBALALA GOVT SCHOOL, BENGALURU-560061. 85. SHRI. S. RAMACHANDRA S/O MANOHARA RAO AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 3944, 12TH MAIN ROAD, 2ND STAGE, KUMARASWAMY LAYOUT, BENGALURU-560078. 86. SHRI. S MUGUNTHAN S/O K SIVASANKARAN AGED ABOUT 55 YEARS, RTD. AS SUP. OF CENTRAL TAX - 136 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.5, CRP ENCLAVE, NEAR ROCHE ENCLAVE, HORAMAVU BENGALURU-560 043. 87. SHRI. SRIDHAR HARIHAR S/O K.V.HARIHAR AGED ABOUT 60 YEARS, RTD. AS SUP. OF CENTRAL TAX J-207, GRIHALAKSHMI APARTMENTS, S.M.ROAD, JALAHALLI WEST, BENGALURU-560015. 88. SHRI. S SHYAM SUNDAR RAO S/O S SESHAGIRI RAO AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.167, 8TH STREET, BANK AVENUE, KALYANANAGAR PO, BANASAWADI, BENGALURU 560 043. 89. SHRI. SATYAJIT F NELLIAT S/O SHRI E.V.NELLIAT (LATE) AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX ANUGRAHA, CHILIMBI 3RD CROSS, ASHOK NAGAR, MANGALORE-575 006. 90. SHRI. SIDDHANTI ALIAS ANANT KRISHNARAO HODLUR S/O KRISHNARAO HODLUR AGED ABOUT 77 YEARS, RTD. AS INSPECTOR OF CENTRAL TAX 28, LGCI BAMBOO FOREST RAYASANDRA BENGALURU-560099. 91. SHRI. SITARAM NARAYAN KANEKAR S/O NARAYAN KANEKAR AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX - 137 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS PLOT NO. 114/A, KALPAVRIKSHA, PARIJAT MARG, VINAYAK NAGAR, BELGAVI 591108. 92. SMT. SHOBHA P DESHPANDE D/O RAMACHANDRA HANUMASAGAR AGED ABOUT 63 YEARS, RTD. AS INSPECTOR OF CENTRAL TAX 184, BLOCK 6, VALMARK CITYVILLE TEJASWINI NAGAR PHASE 1, OFF BANNAERGHATTA ROAD, BENGALURU- 560 078. 93. SHRI. SUBRAMANYA K S/O K.THIMMAPPA AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX D.NO.15-17-893/5(7), 'GREESHMA', SHIVABAGH, 2ND CROSS ROAD, KADRI, MANGALURU-575002. 94. SMT. SUMANA ROY D/O KSHITI BHUSHON ROY AGED ABOUT 59 YEARS, RTD. AS SUP. OF CENTRAL TAX 710, BLOCK 3, SKYLINE CITY APARTMENTS, NAGARBHAVI BENGALURU -560072. 95. SHRI. T. KUMAR S/O R.V. THULASIBABU AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX 14, BANK COLONY, 1ST CROSS, KANAKAVINAYAKA TEMPLE STREET, SHANTHI LAYOUT, RAMAMURTHY NAGAR, BENGALURU-560 016. 96. SMT. TEJASWINI S.R D/O S.RAMACHANDRAIAH AGED ABOUT 62 YEARS, - 138 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS ASST. COMR. OF CENTRAL TAX NO. 837, 6TH CROSS, 1ST A MAIN, III BLOCK, III PHASE, III STAGE, BSK, BENGALURU 560085. 97. SHRI. U B CHANDRASHEKARA S/O B BASAVEGOWDA AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX D NO 4124/A-27, 14TH CROSS, 2ND MAIN, SIDDAVEERAPPA LAYOUT, DAVANGERE 577004. 98. SHRI. V D DHIRENDR SUDEV S/O LATE V G DEVARAJ AGED ABOUT 63 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX ”OM SUDEVS” NO. 95, 12TH MAIN, 6TH CROSS, COFFEE BOARD LAYOUT, HEBBAL KEMPAPURA, BENGALURU -560024. 99. SHRI. V.R.SRIDHARAN S/O (LATE) V.D. RANGARAMANUJAM AGED ABOUT 57 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.45,5TH MAIN, T.C.PALYA MAIN RD, HOYSALANAGAR, BENGALURU. 100. SHRI. VANNALA PURUSHOTHAM S/O LATE V.CHIDANANDAPPA AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX H NO. 8, C/O VISHWANATHA GOWDA, A BLOCK, VIJAYANAGARA 3RD STAGE, MYSURU. 101. SHRI. V RAMESH S/O N VIJAYARAGHAVAN AGED ABOUT 59 YEARS, - 139 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS SUP. OF CENTRAL TAX D 312, GOPALAN MILLANIAM HABITAT, KUNDALAHALLI GATE, BENGALURU-560037. 102. SHRI. SUNDARAVADANAM V S S/O V M SHANMUGHAM AGED ABOUT 62 YEARS RTD. AS INSPECTOR OF CENTRAL TAX NO. 16, SANGAM ROAD, SIVAN CHETTY GARDENS, NEAR RBANM'S GROUND BENGALURU -560042. 103. SHRI. PARAMESHWARA V G S/O VT GOVINDAPPA AGED ABOUT 78 YEARS, RTD. AS SUP. OF CENTRAL TAX CLUB ROAD GARAGANDUR VILLAGE AND POST SOMWARAPET TAULK, KODAGU- 571251. 104. SHRI. V RAMADAS S/O S H VENKAT RAO AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 56, 3RD CROSS, KENCHAPPA LAYOUT, VINOBANAGAR 2ND STAGE, SHIVAMOGGA-577204. 105. SMT. VIDYA JAYAPATHI D/O R VENKATACHAR AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 49, THE COCOON, 16TH CROSS, 6TH MAIN, MALLESHWARAM BENGALURU 560055. - 140 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 106. SHRI. Y RAMAKRISHNA S/O Y NARAYANA SHETTY AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX 110 SANTACLARA, 3RD CROSS, 18TH MAIN, JAYANAGAR 4TH T BLOCK, BENGALURU. 107. SMT. JAYASHREE ANANDAN D/O V. SRINIVASAN AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.51,9D CROSS, SBI COLONY, J.P. NAGAR I PHASE, BENGALURU 560078. 108. SMT. J. DORETA D/O K.L. JOSEPH AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.76, 10TH CROSS, 1ST MAIN, JAGADISH NAGAR, NEW THIPPASANDRA PO BENGALURU 560 075. 109. SHRI. K DEVEAPPA GOWDA S/O K DHARMANNA GOWDA AGED ABOUT 74 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.78.1 MAIN, 4TH CROSS, C.EX.. LAYOUT, RMV 2 STAGE, BHOOPASANDRA BENGALURU 560 090. 110. SHRI. T S RANGANATHA S/O T R SURYANARAYANAPPA AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.361, 4TH MAIN, 7TH CROSS, RHCS LAYOUT 2ND STAGE A BLOCK, - 141 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SRIGANDAKAVALU, BENGALURU-560091. 111. M.V. SRIDHAR S/O M.R. VAIDYANATHAN AGED ABOUT 61 YEARS, RTD. AS SUP. OF CENTRAL TAX 729/C, 2ND MAIN, A BLOCK, VINAYAKA NAGAR, KONENA AGRAHARA, HAL POST, BENGALURU-560017. 112. JOHN SIMON S/O JOSE SIMON AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 1456, 2ND CROSS, CHINNAPPA LAYOUT, JALVAYU MAIN ROAD, KAMANAHALLI, BENGALURU 560084. 113. SHRI. M S RAMANATHAIAH SETTY S/O M MUNISUBBAIAH AGED ABOUT 74 YEARS , RTD. AS ASST. COMR. OF CENTRAL TAX 4065, 5TH CROSS, 19 A MAIN HAL 2ND STAGE, INDIRANAGAR BENGALURU 560 008. 114. SHRI. R MANJUNATH RAMESH S/O R RAMACHANDRAN AGED ABOUT 63 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.201, 3RD CROSS, CAMBRIDGE LAYOUT, HALASURU, BENGALURU-560 008. 115. SHRI. V RAJASHEKAR S/O LATE T S VISHWANATH AGED ABOUT 65 YEARS, - 142 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS ASST. COMR. OF CENTRAL TAX NO44, 2ND MAIN, VYALIKAVAL, BENGALURU -560 003. 116. SHRI. G RAVINTHIRAN S/O GOPALSAMY AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX FLAT NO. 001, CDR IXORA APRTS., 14TH MAIN ROAD, NRI LAYOUT, T.C.PALYA, BENGALURU-560043. 117. SMT. TRUPTI M DIXIT D/O RAM. S. ADAVI AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 411 3RD FLOOR, SARAVANA ESPLANDE, YESHWANTHAPUR, BENGALURU-560022. 118. SHRI. R. KARUNAMOORTHY S/O K. RAGHULAN AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.34, 7TH CROSS, PR LAYOUT MURUGESHPALAYA, BENGALURU. 119. SHRI. KIRAN GAIKWAD R S/O RAMARAO GAIKWAD AGED ABOUT 61 YEARS, RTD. AS SUP. OF CENTRAL TAX B-414, UNIQUE CONCORD APTS LGH MAIN ROAD, TATANAGAR, BENGALURU. 120. SMT. L SWARNAKALA PILLAI D/O A LAKSHMANAN AGED ABOUT 64 YEARS, RTD. AS SUP. OF CENTRAL TAX - 143 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 75, 1ST FLOOR, SARASWATHINAGAR, VIJAYANAGAR, BENGALURU. 121. SHRI. NARAYAN GANAPA SHASTRI S/O GANAPA SHASTRI AGED ABOUT 76 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 90, BELAKU3RD CROSS, CENTRAL EXCISE LAYOUT, BHOOPASANDRA, BENGALURU. 122. SHRI. K. JAYAPRAKASH S/O M. KRISHNAPPA AGED ABOUT 64 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 296, 5TH MAIN ROAD, 1ST CROSS, BANASHANKARI 5TH STAGE, DR. VISHNUVARDHAN ROAD, BEHIND MANTRI ALPINE APPARTMENTS, UTTARAHALLI, BENGALURU 560061. 123. SHRI. N. MURALI S/O N.S.NANJUNDA SASTRY AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.217, 5TH CROSS, FLAT NO.P2, SAI MADHURA SWARNIMA, VENKATADRI LAYOUT PANDURANGANAGAR, BENGALURU 560076. 124. SHRI. M.A. RAGHURAMAN S/O LATE M.S. ANANTHACHAR AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 13/A, 3RD CROSS, VENKATAGIRIYAPPA LAYOUT, V BLOCK, DODDABOMMASANDRA, BENGALURU-560097. - 144 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 125. SHRI. V. SOMASHEKAR S/O LATE R.M. VANCHESWARA IYER AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 490, 1ST FLOOR 10TH CROSS SADASHIVANGAR, BENGALURU. 126. SHRI. N.C.ASHOK S/O M.A.NEPOMUCENE AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.6, 4TH MAIN ROAD, GANGANAGAR EXTENSION, BENGALURU-560032. 127. SHRI. SANTOSH M HERVATTE S/O MOHAN D HERVATTE AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX FLAT NO. 3B, PRADHAN APRT., 16, 18TH CROSS, MALLESHWARAM, BENGALURU-560 055. 128. SHRI. N MANIVANNAN S/O K C NATESAN AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 2EC-102 OMBR LAYOUT CHICKABANASWADI, BENGALURU -560043. 129. SHRI. PANDURANG Y WARKE S/O YALLAPPA WARKE AGED ABOUT 71 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.174, 3RD CROSS, CENTRAL EXCISE LAYOUT BHOOPASANDRA, BENGALURU 560094. - 145 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 130. SHRI. S V PANDU RAO S/O VENKAT RAO AGED ABOUT 73 YEARS, RTD. AS SUP OF CENTRAL TAX NO.546, 3RD MAIN, 4TH 'C' CROSS, M.M LAYOUT, KAVALBYRASANDRA, BENGALURU -560032. 131. SHRI. BYRAPPA S/O L K SIDDAPPA AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.129, 7TH MAIN, 6TH PHASE, 1ST STAGE, SHREE MAHAGANAPATHI NAGARA, RAJAJINAGARA, BENGALURU 560 010. 132. SHRI. NARAYANA WAGLE S/O SUBBANNA NAYAK AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX SF-6, VALLABHA JAGANNATH SKN, GIBBALALA MAIN ROAD, ANJANEYA TEMPLE, GUBBALALA, SUBRAMANYA PURA, BENGALURU -560061. 133. SHRI. M. GOUSE BASHA S/O LATE SHRI. M. MASTAN BAIG AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX H. NO. L-66, 7TH MAIN, SECTOR-10 JEEVAN BIMA NAGAR, BENGALURU-560075. 134. SMT. P MENAKA D/O PONNUSWAMY AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.7, 4TH BLOCK, 18TH CROSS, PEENYA POST, BENGALURU-560 058. - 146 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 135. SHRI. LAKSHMINARAYANA N S/O NARASINGA RAO B AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX 3031 “CHINMAYEE” 14TH 'A' MAIN ATTIGUPPE, VIJAYANAGAR 2ND STAGE BENGALURU- 560040. 136. SHRI. B H NANDISH S/O B H HONNAPPA GOWDA AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX . FLAT NO. S-2, VISHAL ENCLAVE, 1ST MAIN ROAD, GANGANAGAR, BENGALURU 560032. 137. SHRI. A. RAMA PRASAD S/O LATE. P.R.ANANTHARAM AGED ABOUT 82 YEARS, RTD. AS SUP. OF CENTRAL TAX F704 PURVA PALM BEACH APARTMENT, KYALASANAHALLI, ELUS ROAD, OFF HENNUR ROAD, BENGALURU 560077. 138. SMT. SUGUNA SESHADRI D/O A.G.SANTHANA GOPALAN AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO C BLOCK 406, SIGNATURE PRISTIN, 4TH FLOOR, 57/9 SARJAPURA HOBLI, CHIKKADASANAHALLI, BENGALURU 562125. 139. SHRI. V. SHREENIVAS PHANI S/O R. V. VENKATASWAMIAH AGED ABOUT 72 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX - 147 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.6, B-21, MADHUVANA LAYOUT 8TH CROSS, SRIRAMPURA 2ND STAGE MYSORE 570023. 140. SHRI. N RAMGOPAL S/O S NANJARAJ URS AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.FT-1. 4TH FLOOR SWARNA MERIDIAN HOMES 29TH MAIN BTM 2ND STAGE BENGALURU 560076. 141. SHRI. PRAKASH K N S/O NEELAKANTAPPA AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX C-001, VALUE PLUS APARTMENT, 73/1, NARAYANA NAGARA 1ST BLOCK, DODDAKALLASANDRA BENGALURU -560062. 142. SHRI. DORAISWAMY V. V. S/O V. L. VASUDEVAN AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX H. NO. 35, KENDRIYA NAGAR, NEAR GANIGARAPALYA P. O. THALAGHATAPURA BENGALURU- 560109. 143. SHRI. RAJEGOWDA S/O CHIKKE GOWDA AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX 1207, IST A MAIN, M. C. LAYOUT, VIJAYNAGAR BENGALURU 560040. - 148 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 144. SHRI. K. VIRUPAKSHAPPA S/O LATE SHRI. K. RUDRAMUNEPPA AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX H. NO. P-35, 10TH MAIN, SECTOR XII JEEVAN BHIMA NAGAR, HAL III STAGE, BENGALURU 560075. 145. SHRI. R VASUDEVAN S/O K S RAJAGOPALAN AGED ABOUT 60 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX SAI KRUPA 96 A2 ANNAPOORNA APARTMENTS, AG'S OFFICE LAYOUT NEW BEL ROAD, BENGALURU. 146. SHRI. C V MOHAN KUMAR S/O C J VENKATARAMAN AGED ABOUT 71 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 406/407, 2ND FLOOR, MAITHRI APRT., JUDGES COLONY, R.T.NAGAR, BENGALURU-560 032. 147. SHRI. MUKARRAM ESHAQ S/O C G MOHAMED ESHAQ AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.7 BRADSHAW STREET BENGALURU-560 001. 148. SMT. K BHANUMATHI D/O T KANNAN AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 5, B CROSS, VIJAYA BANK COLONY BANSWADI, BENGALURU-560 043. 149. SHRI. H FAZAL AHMED S/O LATE SYED HASHIM - 149 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 70 YEARS, . RTD, AS ASST. COMR OF CENTRAL TAX 304, NIDHI APTS, 40 NETHAJI ROAD, BENGALURU-560 005. 150. SHRI. A. RAJENDRAN S/O ARUMUGAM AGED ABOUT 69 YEARS, RTD. AS SUPT. OF CENTRAL TAX NO. H STREET 1ST CROSS, KESHAVA NAGAR, MAGADI ROAD, BENGALURU 560023. 151. SHRI. M. RATHINAM S/O S.MUNISWAMY AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.4, PIPELINE ROAD, EGIPURA, BENGALURU-560047. 152. SHRI. V VISHWESHWARA BHAT S/O M VENKATRAMANA BHAT AGED ABOUT 64 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO TO7, 3 FLOOR, SARA PRAKURTHI APTS., INSIDE RELIABLE GARDENIA, RAYASANDRA, BENGALURU-560099. 153. SHRI. B B UTHAPPA S/O B A BELLIAPPA AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.6, CRP ENCLAVE BANJARA ORCHARDS, HORAMAVU BANASWADI, BENGALURU-560 033. - 150 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 154. SHRI. O B RAJAN S/O LATE SHRI AKB NAMBIAR AGED ABOUT 66 YEARS, RTD. AS SUPT. OF CENTRAL TAX, 1502, 17TH B MAIN, 5TH BLOCK, IST STAGE, HBR LAYOUT, BENGALURU 560043. NOTE:THIS APPLICANT IS NOT INTERESTED IN FILING THIS WRIT PETITION. 155. SHRI. ANANDU LAXMAN IDURKAR S/O LAXMAN D BANDEKAR AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.5 SNEHALAND 1ST FLOOR SUBBAIAH LAYOUT 3RD CROSS NEAR SBI DODDENEKKUNDI, MARATHELL, BENGALURU-560037. 156. SHRI. B BRAHMANANDAM S/O BV NAIDU AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX 2020, 1ST A MAIN ROAD, MC LAYOUT, VIJAYANAGARA, BENGALURU-560 040. 157. SHRI. C U POOVAIAH S/O UTHAPPA C P AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX OLD NO 37/38, BBMP NO 42, 2ND CROSS, KG COLONY, G M PALYA, NEW THIPPASANDRA POST, BENGALURU-560075. 158. SHRI. K N UDAYA KUMAR S/O KGS NARASIMHA MURTHY AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX - 151 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 105/1, FIRST R BLOCK, RAJAJINAGAR, BENGALURU- 560010. 159. SHRI. DEVARU SHANTARAM HEGDE S/O SHANTARAM D HEGDE AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX D.S.HEGDE FLAT NO 101, AJANTHANEST APT., NANDAKUMAR LAYOUT, 8TH MAIN, RAMANJENEYA NAGAR, UTTARAHALLI, BENGALURU-560 061. 160. SHRI. RAMAKRISHNA S/O MUNIYAPPA AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO 36 BELAKU, 2ND MAIN ROAD, GANGADHARA NAGAR, NEAR JP NAGAR METRO STATION ENGALURU -560078. 161. SHRI. D.SHANKAR S/O LATE H N DEVE GOWDA AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.37. 9TH MAIN, 5TH BLOCK JAYALAKSHMIPURAM, MYSORE-570012. 162. SHRI. KESHAVA K S/O LATE NEELAPPA K AGED ABOUT 63 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX SANSKRUTI, NEW MAJILA COLONY, SEMINARY II CROSS, KANKANADY MANGALURU-575002. 163. SHRI. T. THIPPESWAMY S/O THIMMANNA - 152 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.296, 5TH MAIN ROAD, M S RAMAIAH CITY, NEAR RBI LAYOUT, JP NAGAR 7TH PHASE, BENGALURU 560076. 164. SHRI. G. CHINNAPPA REDDY S/O GANGAIAH AGED ABOUT 63 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX FLAT NO. 8FG, IMG ELITE J.P NAGAR 9TH PHASE, RAGHAVANAPALYA BENGALURU-560062. 165. SHRI. R SAILESH KUMAR S/O R SWAMY RAO AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX PLOT NO. 6 WARD NO. 5 TILAK NAGAR, CONTONMENT NEAR BHAVANI ARTS COLLEGE BELLARY-583104. 166. SHRI. MALLE RANGALAH S/O M RAMADAS AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX SHRI VENKATESHWARA NILAYA, WARD NO 30, 40FT ROAD WEST, 5TH A CROSS ROAD, SAPTHAGIRI EXTENSION NEAR CHENNAPANNA PALYA, TUMAKURU-572103. 167. SHRI. CHANDRASHEKAR K.N. S/O NANJUNDA RAO K. AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 970, BSK 6TH STAGE, - 153 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 6TH BLOCK, BDA LAYOUT, CHANDAPURA POST, BENGALURU-560060. 168. SHRI. R GUNASEELAN S/O V P RATHNAM AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.45, HEERACHAND LAYOUT, JEEVANAHALLI, COX TOWN, BENGALURU -560 005. 169. SHRI. SRINIVASA MURTHY CR S/O RAMAIAH C N AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX T3, RJR LAGUNA, J P NAGAR 8TH PHASE, BENGALURU 560076. 170. SHRI. NARAYANASWAMY G D S/O DUGGAPPAIAH G AGED ABOUT 63 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.263, CHIRANTANA, 7TH AVENDUE, VISVESVARIAH ENCLAVE, KAMMAGONDANAHALLI, JALAHALLI (WEST), BENGALURU-560015. NOTE: APPLICANT NO 170 DURING THE PENDANCY OF THE MATTER BEFORE CAT AND HIS LR'S HAVE NOT COME ON RECORD BEFORE CAT. HIS LR'S ARE ACCORDINGLY NOT MADE A PARTY IN THIS PETITION. 171. SHRI. M M RAVI RAJENDRAN S/O LATE SHRI. M M SWAMY AGED ABOUT 71 YEARS, RTD. AS JOINT COMR. OF CENTRAL TAX - 154 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.1 MEENAKSHI RESIDENCY, C.V. RAMAN ROAD, 1ST CROSS, KODIPALYA, KENGERI, BENGALURU. 172. SHRI. V. SRINIVAS S/O R. VENKATA KRISHNA AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.123, IST TEMPLE ROAD MALLESWARAM, BENGALURU 560003. 173. GEETHANJALI. N D/O M.NARAYANASWAMY AGED ABOUT 64 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.16/1, LAZAR ROAD, FRAZER TOWN, BENGALURU-560005. 174. SHRI. K. EJAZ AHMED SHARIFF S/O K. AHMED SHARIFF AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.29/2 5TH CROSS, 1ST MAIN ROAD RT NAGAR, BENGALURU – 560032. 175. SHRI. K.G.NAGESH S/O A.R.GOPALA SETTY (LATE) AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 893, 19TH CROSS, IDEAL HOMES TOWNSHIP, RAJARAJESHWARI NAGAR, BENGALURU 560098. - 155 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 176. SHRI. P.J. JOSEPH S/O P.T.JACOB AGED ABOUT 53 YEARS, RTD. AS INSPECTOR OF CENTRAL TAX 475, B BLOCK AECS LAYOUT, BENGALURU 560037. 177. SHRI. K.V. SATHYANARAYANA S/O M.VENKATACHALA AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 40, 2ND CROSS, CHOWDAIAH BLOCK, RT NAGAR, BENGALURU -560032. 178. SHRI. MOEEN AHMED SHARIFF S/O A. MAHABOOB SHARIFF AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 20 1ST CROSS VASANTHAPURA MAIN ROAD, NEAR ORCHARD SCHOOL, MANGO GARDEN BENGALURU. 179. SHRI. RANGANAGOUDA SALAMANI S/O BASANAGOUDA SALAMANI AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.307, SAI NIVAS APT., NANDANAVANAM LAYOUT, VIDYARANYAPURA, BENGALURU. 180. SHRI. K. RAMAKRISHNA SHARMA S/O K.G.KASHI BHATTA AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX 37A, LI MAIN, 4TH BLOCK, MUNESHWARA SWAMY LAYOUT, D.B.SANDRA, BENGALURU 560097. - 156 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 181. SHRI. PRABHAKARA HOLLA S/O LATE V. JANARDHANA HOLLA AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.213, 9TH MAIN, 19TH A CROSS, HSR LAYOUT 7TH SECTOR BENGALURU 560102. 182. SHRI. C J GANESH S/O C S JEEVANNA RAO AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX 803, 11TH MAIN 6TH CROSS, 1ST FLOOR PUTTANNA KANAGAL ROAD, HANUMANTHANAGAR BENGALURU 560019. 183. SHRI. M NARASIMHAPPA S/O MARAPPA AGED ABOUT 67 YEARS, RTD. AS SUP. FLAT NO.434, B5 BLOCK, JANAPRIYA GREENWOOD APARTMENT CHAIKKABANAVARA, BENGALURU 560090. 184. SHRI. G.P. LEONCE S/O GREGORY R PEREIRA AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX SITARA, NO.303, 19TH MAIN, 6TH BLOCK, KORAMANGALA, BENGALURU-560095. 185. SHRI. GURURAJ K MANNARI S/O KRISHNAMURTHY AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.23, 5TH CROSS, ARUNACHALA LAYOUT, PAPREDDY PALYA, NAGARBHAVI 2ND STAGE, BENGALURU 560072. - 157 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 186. SHRI. C.N.SRINIVASA S/O C. S. NARASIMHA MURTHY AGED ABOUT 65 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.5A, 1ST CROSS, 3RD MAIN, MARUTHI NAGAR, JP NAGAR 7TH PHASE, BENGALURU 560078. 187. SHRI. P A MOHAMMED S/O P B ABDULLA AGED ABOUT 68 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NAFFISA, 1ST CROSS, MARNAMIKATTA NORTH MANGALORE 575001. 188. SHRI. ABDUL SATTAR M S/O IDDINABBA M AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX D1 001, PROVIDENT WELWORTH CITY, MARASANDRA, DODDABALLAPUR MAIN ROAD BENGALURU. 189. SHRI. M S.SINDHYA S/O B.MANNOJI RAO AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.45, 4TH CROSS, MARENHALLI, J P NAGAR, 2ND PHASE, BENGALURU-560078. 190. SMT. SOBHAKUMARI.A.T D/O K. APPUKUTTAN NAIR AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX KAILAS, 129, 12TH CROSS 1ST BLOCK, R.T.NAGAR, BENGALURU-560 032. - 158 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 191. SHRI. H C KRISHNAPPA S/O CHIKKA KEMPAIAH AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX H NO 211, 3RD B CROSS, OPPOSITE TO AYYAPPA TEMPLE DOMLUR LAYOUT, BENGALURU 560071. 192. SHRI. SANAND KUMAR S/O S. P. RANGAM AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.4, 7TH CROSS, MUSEUM ROAD, ASHOK NAGAR, BENGALURU 560 025. 193. SHRI. N. T. BHEEMAIAH S/O N. S. THIMMAIAH AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO 010, BINDU ANMOL APARTMENTS, NO 1, 7TH CROSS, NAGARBHAVI MAIN ROAD, AMARAJYOTHINAGAR, VIJAYANAGAR, BENGALURU. 194. SMT. N. B. VIJAYALAKSHMI D/O N. B. BHEEMAIAH AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO 010, BINDU ANMOL APRTS, NO 1, 7TH CROSS, NAGARBHAVI MAIN ROAD, AMARAJYOTHINAGAR, VIJAYANAGAR, BENGALURU. 195. SMT. N. KRISHNAVENI D/O C. NAGAPPAN AGED ABOUT 64 YEARS, - 159 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS RTD. AS SR. INTELLIGENCE OFFICER NO.32, J.R. COLONY NEW THIPPASANDRA BENGALURU-560075. 196. SHRI. KASHINATHA K. S/O SHIVANANDA RAO K AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.184, 7TH CROSS, MATHIKERE, BENGALURU – 560054. 197. SHRI. NARASINGH RAJU S/O MUNISWAMY RAJU AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 1467 17TH 'A' MAIN, JP NAGAR 2ND PHASE, BENGALURU-560078. 198. SMT. SUSHEELA JAYADEVAPPA D/O LATE H M PARVAPPA AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.318, KRISTAL OLIVINE APPARTMENT, MARATHAHALLI, OUTER RING ROAD, BELLANDUR, BANGALURU - 560103. 199. SHRI. RAMAN NATARAJAN S/O LATE N R RAMANIS02 AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX 874 7 MAIN 3 CROSS HAL 2ND STAGE INDIRA NAGAR, BENGALURU. 200. SHRI. B. RAMACHANDRA S/O B. SETHUMADHAVARAO AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX - 160 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS DOOR. NO. B-101, MARS CLASSIC APRT., 8TH CROSS, 1ST MAIN, KENCHENAHALLI, RR NAGAR, BENGALURU-560098. 201. SHRI. BASAVARAJU R K S/O KENCHAPPA R B AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 9, UPSTAIRS, 8TH MAIN, VYALIKAVAL, BENGALURU 560003. 202. SHRI. SURENDRA HANUMANTHA RAO S/O V. HANUMANTHA RAO AGED ABOUT 65 YEARS, RTD. AS SUP OF CENTRAL TAX NO.98 12TH, 6TH CROSS, COFFEE LAYOUT HEBBAL KEMPAPURA, BENGALURU 560024. 203. SHRI. G. NATARAJ S/O GAVIYAPPA AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.561 10TH E MAIN, A.G.B.LAYOUT, CHIKKASANDRA, BENGALURU-560090. 204. SMT. S.SUJATHA D/O C.L.SRINIVASAN AGED ABOUT 55 YEARS, RTD. AS SUP. OF CENTRAL TAX 122, 14TH A MAIN ROAD, 8TH B CROSS, ATHIGUPPE, BENGALURU. 205. SHRI. K N GNANESHWARA PRASAD S/O A K NEELAKANTAPPA AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO200, 3RD CROSS, NEW BANK COLONY, - 161 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SOUDHAMINI KALYANA MANTAP ENTRANCE ROAD, KONANAKUNTE, BENGALURU -560062. 206. SHRI. MANOSH KUMAR SAHA S/O LATE AMAL KRISHNA SAHA AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.162, 12TH CROSS, 1ST BLOCK, RT NAGAR BENGALURU 560032. 207. SHRI. N NARASIMHA PRASAD S/O C S NAGABHUSHANA RAO AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO1527, KANASU, 15TH MAIN, M C LAYOUT, VIJAYANAGAR BENGALURU-560 040. 208. SHRI. M KRISHNAMURTHY MADHYASTHA S/O M VASUDEVA MADHYASTHA AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 28, ANANTHA, 8TH MAIN BIKASIPURA, BENGALURU-560111. 209. SHRI. V. SRINIVASA S/O VENKATARANGA NAYAKA AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.F-26, 1ST CROSS, BEL LAYOUT, 1ST STAGE, BHARAT NAGAR, BENGALURU 560 091. 210. SHRI. P RAMAIAH S/O POTHALAPPA AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX 107, CHALLAGHATTA, YAMALUR POST, BENGALURU-560 037. - 162 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 211. SHRI. B.A KARIAPPA S/O B.K ACHAPPA AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 259, 4TH MAIN, 8TH CROSS, ST BED, KORAMANGALA, BENGALURU-560034. 212. SHRI B S SRIKANTH S/O B S SHIVARAMAN AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 34, SRI SHIVAKRUPA, 19TH CROSS, BAGALGUNTE MAIN ROAD, NAGASANDRA POST BENGALURU 560073. 213. SHRI. P RADHAKRISHNA S/O A PUTTASWAMY GOWDA AGED ABOUT 74 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 1/10, 13TH CROSS, 15TH MAIN, PADMANABANAGAR, BEHIND NU/BKF HOSPITAL, BENGALURU 560070. 214. JAYASHREE R MURTHY D/O C S RAMAN AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.57, 7TH CROSS, B BLOCK, SRI KRISHNA GARDEN LAYOUT, RR NAGAR BENGALURU 560059. 215. SMT. RAJESWARI E RAO D/O K V RAMACHANDRAN AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.163, 6TH MAIN ROAD, - 163 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 4TH BLOCK, JAYANAGAR, BENGALURU 560 011. 216. SHRI. ASSADULLAH KHAN S S/O SAIFULLAH KHAN H AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX NO. 757/447/A, 6TH CROSS, 9TH MAIN, 2ND BLOCK HBR LAYOUT, 1ST STAGE, BENGALURU 2ND BLOCK HBR LAYOUT, 1ST STAGE, BENGALURU. 217. SHRI. P BALACHANDRA S/O S PAPANNA AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 203, 1ST CROSS 6TH MAIN SUNCITY LAYOUT JP NAGAR VII PHASE, BENGALURU -560078. 218. SHRI. RAYMOND A. DSOUZA S/O HAROLD DSOUZA AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO 006, SAHARA RESIDENCY APARTMENTS BEHIND CRYSTAL ARC BUILDING, BALMATTA ROAD MANGALORE 575001. 219. SHRI. P VARADARAJ S/O PALANI GOUNDAR AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.6, 7TH A CROSS, ASHIRWAD COLONY HORAMAVU, BENGALURU-560 043. - 164 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 220. SHRI. A DHARAN KUMAR S/O S ALAGIRI SWAMY AGED ABOUT 57 YEARS, RTD. AS SUP. OF CENTRAL TAX 620 9TH CROSS 3RD BLOCK BEL LAYOUT VIDYARANYAPURA, BENGALURU 560097. 221. SHRI. VIJAY C BELLARY S/O CHANDRASHEKAR BELLARY AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO.105, CLASSIC COMFORTS. BILEKAHALLI MAIN ROAD, BENGALURU-560 076. 222. SHRI. H.P. SUDHAM DAS S/O DR. H. PUTTADAS AGED ABOUT 60 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 42, SURABHI, 2ND MAIN, DOLLARS COLONY, 4TH PHASE J.P. NAGAR, BENGALURU 560078. 223. SHRI. HARINDRA S/O M.S.N IYENGAR AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX 443, 8TH CROSS, MAHALAKSHMI LAYOUT, BENGALURU-560086. 224. SHRI. G NAGARAJA S/O G GANAPATHI PRABHU AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX MINKU, 1208, 2ND B CROSS, 18TH B MAIN, JP NAGAR 2ND PHASE, BENGALURU-560 078. - 165 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 225. SHRI. S SURENDRA KUMAR S/O D S SUBBARAYA AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.21, 3RD MAIN, 1ST CROSS, VIJAYANAGAR 2ND STAGE, HAMPI NAGAR, BENGALURU 560 104. 226. SHRI. PRAMOD N MANNUR S/O N T MANNUR AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.247A, 57TH CROSS, 3RD BLOCK, RAJAJINAGAR, BENGALURU-560 010. 227. SHRI. R HARISH KUMAR S/O RAGHAVAN NAIR AGED ABOUT 62 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX HARISHREE' NO.4, 8TH CROSS, VIGNANA NAGAR, NEW THIPPASANDRA POST, BENGALURU-560 075. 228. SHRI. R RAJENDRAN S/O C B RAMURTHY AGED ABOUT 65 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.655,6TH MAIN, 6TH CROSS, HAL 3RD STAGE, NEW THIPPASANDRA, BENGALURU. 229. SHRI. SRINIVASA V S/O VENKATARAMANAPPA AGED ABOUT 64 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 533, 8TH A MAIN ROAD, A SECTOR, NEW TOWN, YELAHANKA, BENGALURU. - 166 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 230. SHRI. VENKAT NAIK K S/O RAMA NAIK AGED ABOUT 61 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX KOODLI HOUSE, HERADY VILLAGE POST BARKUR: 576210, UDUPI DISTRICT. 231. SHRI. SESHADRI P B S/O P B SUNDARAM AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 11 PANDT COLONY 1ST CROSS, 2ND BLOCK, RT NAGAR, BENGALURU 560032. 232. SHRI. P MANAMOHAN S/O PUTRAJU AGED ABOUT 85 YEARS, RTD. AS SUP. OF CENTRAL TAXI NO.23, 6TH MAIN ROAD, KHM BLOCK, R.T.NAGAR, BENGALURU-560 032. 233. SHRI. C SAMBANDAN S/O CHINNAPPA AGED ABOUT 85 YEARS, RTD. AS SUP. OF CENTRAL TAX 55, NARAYANAPPA BLOCK, 5TH C MAIN, 2ND BLOCK, R.T. NAGAR, BENGALURU-560 032. 234. SHRI. CHANDRAKANTH SUGOOR S/O LATE SHRI RAMABHAT SUGOOR AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX 205, YUGAL PARADISE APARTMENT BEST COUNTY 1 MAIN ROAD, C. B. HALLI, VIDYARANYAPURA POST, - 167 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BENGALURU-560097. 235. SHRI. C R MADHAVA MURTHY S/O C RAGHAVENDRACHAR AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.25, VIDHATRI, 5TH CROSS SIDDESHWARA LAYOUT, SIDEDAHALLI, BENGALURU. 236. SHRI. RAGHURAM. D S/O DORAISWAMY AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.3, 2ND MAIN, MANJUSHREE LAYOUT, TC PALYA MAIN ROAD, VARANASI MANJUSHREELAYOUT, BENGALURU 560036. 237. SMT. MANGALA RAO D/O LOUIS CRASTA AGED ABOUT 60 YEARS, RTD. AS SUP. OF CENTRAL TAX VAISHAKHA DAMASKATTE AIKALA POST D.K KINNIGOLI, MANGALORE. 238. SHRI. K.G.NANJUNDAPPA S/O K.M.GURUSHANTHAPPA AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX KUVEMPUNAGARA 3RD CROSS CHIKKAMAGALURU 577101. 239. SHRI. SHIVA KUMAR CK S/O LATE C M KARIAPPA AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX CHENDANDA APT., GANDHINAGARA, VIRAJ POST AND TALUK, KODAGU-571218. - 168 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 240. SHRI. DINAKARA HEBBAR S/O MANJUNATHA HEBBAR AGED ABOUT 64 YEARS, RTD. AS SUP. OF CENTRAL TAX 245, RAMANASHRI NAGAR, NEAR NARAYANA PU COLLEGE, DODDAKAMMANAHALLI MAIN ROAD, OFF BANNERGHATTA ROAD, BENGALURE 560076. 241. SHRI. A. TEDDER MOSES S/O R. ANTHONY DASS AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.25/A, TRINITY ORCHARD HENNUR MAIN ROAD, BENGALURU. 242. SHRI. A MAHABOOB KHAN S/O ABDUL HAMEED KHAN AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.1435, 20TH MAIN, 11TH CROSS, SECTOR-1, HSR LAYOUT, BENGALURU-560102. 243. SHRI. C M HALAGIMARDI S/O MALLAPPA R HALAGIMARDI AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.89 1ST MAIN 4TH CROSS, VINAYAKA LAYOUT, BHOOPASANDRA, RMV 2ND STAGE, BENGALURU. 244. SHRI. J. PADMANABHA GOWDA S/O LATE THUKRA GOWDA AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX SRI VIGNESH', D.NO. 5-58/12, KRISHNA NAGAR, CUSTOMS LAYOUT, BONDEL, MANGALORE – 575008. - 169 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 245. SHRI. N M GANESH S/O N MAHABALA BHAT AGED ABOUT 67 YEARS, RTD. AS SUP. OF CENTRAL TAX 2-9-754/16 2ND CROSS ASHRAYA ROAD ANEGUNDI BEJAI, MANGALORE 575004. 246. SHRI. D. M. SOORI S/O M. P. SOORI AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX ‘SAVERA', BEJAI KOTEKANI ROAD, BEJAI, MANGALORE – 575004. 247. SHRI. RAMAKRISHNAYYA P. S/O LAXMINARAYANAYYA P. AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX COTTAGE, DURGA NAGAR POST, KULAI-HOSABETTU, MANGALORE-575019. 248. SHRI. PARAG KUMAR BARUAH S/O PRABHAT KUMAR BARUAH AGED ABOUT 67 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 24, 1ST CROSS, KUVEMPU LAYOUT HEBBAL KEMPAPURA, BENGALURU. 249. SHRI. SHIVARAJU S/O PUTTAIAH, AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.5064, ADISHAKTHI TEMPLE MAIN ROAD, OPP. GOVT. SCHOOL, ASHOKAPURAM, NANJANGUD- 571301. 250. SHRI. BODDUPALLI VIVEKANANDA SARMA S/O LATE BODDUPALLI SITA RAMANJANEYA SASTRY, - 170 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.A6/14, 3RD CROSS, VASU LAYOUT, RAMAKRISHNA NAGAR, K BLOCK, MYSORE-570022. 251. SHRI. SADANAND HADAGALI S/O HANAMANTAPPA AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.34, GYANABA LAYOUT, 2ND MAIN, 5TH CROSS, NARAYANPUR, DHARWAD-580 008. 252. PRABHULING V HOOLAGERI S/O VITTAPPA AGED ABOUT 70 YEARS, RTD. AS SUP. OF CENTRAL TAX HOUSE NO 32/1, F004, 42ND MAIN, 4TH CROSS, KAS OFFICERS COLONY, BTM LAYOUT 2ND STAGE, BENGALURU 560068. 253. SHRI. B L SATISHA S/O B LAKSHMINARAYANA AGED ABOUT 62 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 208, 7TH CROSS, SHASTRI NAGAR TATA SILK FARM, BENGALURU. 254. SHRI. S V RAMADEVA RAJU S/O S VENKATARAMANA MURTHY AGED ABOUT 83 YEARS, RTD. AS SUP. OF CENTRAL TAX D NO 84, NAMRATA NILAYA, 1ST MAIN, 1ST CROSS ASWATH NAGAR, BENGALURU 560094. - 171 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 255. SHRI. SURESH BADAS S/O BASAVAPPA AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX CTS NO 267/1A, S-01, 2ND FLOOR, SRINIWAS RESIDENCY, AGARKAR ROAD, TILAKWADI, BELAGAVI - 590 006. 256. SHRI. N. SIDDARAMU S/O NANJUNDAIAH AGED ABOUT 78 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.4, 2ND MAIN, 1ST CROSS, ARAKERE, MICO LAYOUT II STAGE BENGALURU 560076. 257. SHRI. L. PARAMASHIVA S/O B. LINGAPPA AGED ABOUT 77 YEARS, RTD. AS SUP. OF CENTRAL TAX 3169/E, DEVARA KODUGE, HAL II STAGE, INDIRANAGAR, BENGALURU 560038. 258. SHRI. RAMACHANDRA R KULKARNI S/O RAGHAVENDRA R KULKARNI AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.184-E, 3RD CROSS, CENTRAL EXCISE LAYOUT, BHOOPASANDRA, BENGALURU, 560094. 259. SHRI. B L NARAYANA S/O B KRISHNA RAO AGED ABOUT 57 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO. 401, PEACE PARAMOUNT, 3RD FLOOR, ANATHAPUR-ATTUR - 172 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS MAIN ROAD, YELAHANKA, BENGALURU-560064. 260. SHRI. KASHINATH J JAMBAGI S/O JAGADEVAPPA AGED ABOUT 76 YEARS, RTD. AS SUP. OF CENTRAL TAX HOUSE NO 145 VIVEK NAGAR (W) NEAR SANTOSH MATA TEMPLE VIJAYAPUR 586109. 261. SHRI. K.G. SHANKARAPPA S/O K.V. GANGAIAH AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 905, 3RD CROSS, 1ST BLOCK, KALYANANAGAR BENGALURU 560043. 262. SHRI. B M BAGEWADI S/O MUDUKAPPA AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO 117 FIRST A CROSS CENTRAL EXCISE LAYOUT BHOOPASANDRA, BENGALURU 560094. 263. SHRI. V S SATHYANARAYANA S/O V S SUBBANNA AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.187 VISHRAMA 5TH MAIN 4TH CROSS, NRUPATHUNGA NAGAR JP NAGAR 7TH PHASE BENGALURU 560076. 264. SHRI. S.UMESH S/O S.SUBRAMANYAM AGED ABOUT 71 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 33/1, 4TH MAIN, IYYAPPA GARDEN, - 173 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS YASHWANTHAPURA, BENGALURU-560022. 265. SHRI. SANJAI VASU KUNNATH S/O VASU RAVUNNY KUNNATH AGED ABOUT 54 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO.204, CALIBER ENCLAVE, PURSHOTTAM NAGAR SIRUR PARK, VIDYANAGAR HUBBALLI. 266. SHRI. V. KUMAR S/O VENKATESH AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.33/2, AAI MATHA TEMPLE STREET, ARVIND NAGAR, ST. THOMAS TOWN POST, LINGARAJAPURAM, BENGALURU. 267. SHRI. K. SREEDHARAN S/O KUPPUSWAMY AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.17,2ND CROSS, 2ND STAGE, K R GARDEN, JEEVANAHALLI, COX TOWN, BENGALURU 560 005. 268. SHRI. MUNEER AHMED S/O MOHAMMED HUSSAIN AGED ABOUT 71 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.40, 6TH CROSS, CENTRAL EXCISE LAYOUT, SANJAYNAGAR, BENGALURU-560 094. 269. SHRI. R SATYA SAI PRAKASH S/O A RAMACHANDRAN AGED ABOUT 60 YEARS, RTD. AS SUP. OF CENTRAL TAX - 174 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.211, SHIVIKA, 3RD MAIN, HEALTH LAYOUT, ANNAPOORNESHWARI NAGAR, NAAGARABHAVI 2ND STAGE, BENGALURU-560091. 270. SHRI. ARJUN BALAPPA HAMILPURE S/O BALAPPA HAMILPURE AGED ABOUT 76 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO. 105, BRUNDAVAN APPARTMENT, ASHOKPURAM MAIN ROAD, YESHWANTHPUR INDUSTRIAL SUBURB, MAHALAKSHMI LAYOUT, BENGALURU -560086. 271. SHRI. U R SHIVANANDA S/O RAMAPPA U K AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.C-13/1945, AISIRI, BESIDES MANSOOR MEMORIAL, OPPOSITE AIR, DHARWAD-580008. 272. SHRI. B C PRAKASH S/O B A CHENGAPPA AGED ABOUT 70 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.46/10, 2ND CROSS, SESHADRI ROAD, MARAPPA GARDEN, BENSON TOWN PO, BENGALURU 560046. 273. SHRI. VENKATESH GOPALRAO JOSHI S/O GOPALRAO AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO.3, SUMADWA RESIDENCY, 3RD CROSS, MALAMADDI, - 175 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS STATION ROAD, DHARWAD-580007. 274. SHRI. S A HARIPRAKASH S/O S A PADMANABHA RAO AGED ABOUT 70 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO. 31, B ROAD, IDEAL HOME TOWNSHIPS, 2ND PHASE, RR NAGAR, BENGALURU - 560098. 275. SHRI. G.S. PARVATIKAR. S/O SITARAMRAO AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX S.74, APARNA 1ST MAIN, 3RD CROSS, KIRLOSKAR LAYOUT WATER TANK ROAD, BASAVESHWARA NAGAR, BENGALURU-560079. 276. SHRI. ENKAPPA OMKAR S/O NAGAPPA AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX PLOT NO-325, GDA LAYOUT, V.P. NAGAR, SEDAM ROAD, KALABURGI-585105. 277. SMT. SUJATHA SHAMA SUNDAR D/O R. VISWANATHA SARMA AGED ABOUT 57 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.28, 4TH CROSS, 5TH MAIN, BASAVESHWARA BLOCK TEACHERS LAYOUT, MYSURU. 278. SHRI. SHANKAR KALLAPPA HALKARNI S/O KALLAPPA HALKARNI AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX - 176 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS H.NO 1786, NEAR OLD JANATA COLONY RUKMINI NAGAR, BELAGAVI. 279. SHRI. ASHOK S KOPPAD S/O SHIVAPPA KOPPAD AGED ABOUT 69 YEARS, RTD. AS SUP. OF CENTRAL TAX G2 ANMOL RESIDENCY LAXMINAGAR VIDYAGIRI NEAR SUVARNA PETROL PUMP, DHARWAD. 280. SHRI. SHIDLAPPA DURAGAPPA KAMBLE S/O DURGAPPA KAMBLE AGED ABOUT 78 YEARS, RTD. AS SUP. OF CENTRAL TAX PLOT NO. 723, SAHYADRI NAGAR BAUXITE ROAD, BELAGAVI-590018. 281. SHRI. B.A GANAPATHI S/O B N AIYAPPA AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX BALLCHANDA, KIGGALU VILLAGE BETHRI POST, COORG, KODAGU-571 252. 282. SHRI. B.V MURALI KRISHNA S/O B JANARDHANA RAO AGED ABOUT 57 YEARS, RTD. AS INSPECTOR OF CENTRAL TAX FLAT NO.118, BANASHANKARI BALAJI PARADISE YELACHENAHALLI, KANAKAPURA ROAD, BENGALURU. 283. SMT. DEEPA P. BHAT D/O S.MOHAN NAYAK AGED ABOUT 59 YEARS, RTD. AS SUP. OF CENTRAL TAX, - 177 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.6, 9TH MAIN, 14TH CROSS, NS PALYA, BTM LAYOUT 2ND STAGE, BENGALURU-560 076. 284. SHRI. GURURAJ BHEEMARAO PUROHIT S/O BHEEMARAO H PUROHIT AGED ABOUT 71 YEARS, RTD. AS SUP. OF CENTRAL TAX GF-3, DHANUSH CLASSIC APT., BEGUR HOBLI, NYANAPPANAHALLI MAIN ROAD, OFF BENNERGHATTA ROAD, NEAR BLUE ZONE SCHOOL, BENGALURU-560 068. 285. SMT.K.N. RAMADEVI D/O LATE KN MADAPPA AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.1226 3RD CROSS PADAVANA ROAD, KUVEMPU NAGAR, MYSORE -570 023. 286. SHRI. K.CHANDRASEKHAR S/O LATE L.KRISHNARAM AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX 23, 5TH CROSS, SHIVANDA NAGAR, MOODALA PALYA, BENGALURU-560 072. 287. SHRI. MUNEGOWDA H K S/O C. KEMPAIAH AGED ABOUT 70 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX 1537, 1ST MAIN, JUDICIAL LAYOUT YELAHANKA, BENGALURU – 560 065. 288. SHRI. NIRANJANSHARMA N NAIK - 178 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS S/O LATE NARASIMHA R NAIK AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT NO. D-3, SHARADAMBHA RESIDENCY NEAR JNANABHODINI PRIMARY SCHOOL, 1ST CROSS, RV NIKETAN POST, OFF MYSORE ROAD, BENGALURU- 560 059. 289. SMT. NIRMALA M S D/O V SRINIVASA MURTHY AGED ABOUT 72 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.520/3 KAUMDI NANDANAVANA. DEVELARPUR-SUTTUR ROAD, HADAJANA, MYSORE 571 311. 290. SHRI. SAYAJIRAO SAMBHAJIRAO GAYAKWAD S/O SAMBHAJIRAO GAYAKWAD AGED ABOUT 69 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX BEHIND PRASAD LODGE, VIVEKANANDA ROAD EXTENSION GADAG- 582 101. 291. SHRI. VINAYAK SHRIPAD DESHPANDE S/O LATE SHRIPAD GOPAL DESHPANDE AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX 104, SAI BRINDAVANAM APARTMENT, 3RD CROSS, RAGHAVENDRA LAYOUT, NEAR KINGS CLUB, MUDDINAPALYA, BENGALURU -560 091. 292. SHRI. SHYAM PRASAD B S/O LATE THIRUMALA RAO, B AGED ABOUT 71 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX - 179 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 58 3RD MAIN, 2ND STAGE, VINAYAKA LAYOUT, VIJAYANAGAR, BENGALURU - 560 040. 293. SHRI. EGBERT PEREIRA S/O ANTONY JOHN PEREIRA AGED ABOUT 68 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.701, SERENITY, S.F.X. CHURCH ROAD BEJAI, MANGALORE – 575 004. 294. SHRI. MADIWALAPPA SANGAPPA BIDARKOTI S/O SANGAPPA BIDARKOTI AGED ABOUT 80 YEARS, RTD. AS SUP. OF CENTRAL TAX SAI-KRUPA SANGAMESHWAR NAGAR, ALMATTI ROAD NEAR IB, MUDDEBIHAL 586 212. 295. SHRI. K MANJUNATH RAO S/O K JANARDHAN AGED ABOUT 63 YEARS, RTD. AS SUP. OF CENTRAL TAX DOOR NO.6-112/27/(10), VIBHA, NETHRAVATHI LAYOUT, KANKANADY POST, OPP. RED BUILDING, CAPITANIO, MANGALORE -575 002. 296. SHRI. MANJUNATH S/O PARASHURAM AGED ABOUT 63 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX H.NO. 1 AND 2 10TH AVENUE, NEAR GANAPATI TEMPLE, RAVI NAGAR, GOKUL ROAD, HUBBALLI-580 030. - 180 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 297. SHRI B S RAMESH S/O B SRIDHAR MURTHY AGED ABOUT 60 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.205, RR HILL VIEW APARTMENTS, OPP. TRIPURASUNDARI KALYANMANTAP, AKKAMAHADEVI ROAD, VISHVESHWAR NAGAR, MYSORE-570 008. 298. SHRI. YASHAVANTHA KUMAR SWAMY H D S/O H P DEVAIAH AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.274, 5TH MAIN, M S RAMAIAH CITY, JP NAGAR 8TH PHASE, BENGALURU-560 076. 299. SHRI. NAGESH HULIAPPA NAIK S/O HULIYAPPA GANESH NAIK AGED ABOUT 79 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.1093, 2ND FLOOR, 8TH CROSS, 22ND MAIN, SECTOR 1, HSR LAYOUT, BENGALURU. 300. SHRI. HIRIYANNA N S/O NANJAPPA M K AGED ABOUT 66 YEARS, RTD. AS SUP. OF CENTRAL TAX A6/14, 3RD CROSS, VASU LAYOUT, RAMAKRISHNA NAGARA, K BLOCK, MYSORE-570 022. 301. SHRI. RAJU A M S/O MADAIAH AGED ABOUT 76 YEARS, RTD. AS SUP. OF CENTRAL TAX 733, 2ND CROSS, 1ST BLOCK, RAMAKRISHNA NAGARA - 181 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS MYSORE-570 022. 302. SHRI. K SHIVALINGAPPA S/O MARTHANDAPPA AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX PLOT NO.4, GHATGE LAYOUT, MSK MILL, GULBARGA. 303. SHRI. M J DAKAPPA S/O JATTAIAH AGED ABOUT 73 YEARS, RTD. AS SUP. OF CENTRAL TAX FLAT D.304, FRIENDS PARADISE, NO.2550, 2551/1, 9TH CROSS, 13TH MAIN E-BLOCK, SAHAKARANAGAR, BENGALURU-560 092. 304. SHRI. LAXMINARAYANA A N B S/O ANANTHA NARAYANA B AGED ABOUT 65 YEARS, RTD. AS SUP. OF CENTRAL TAX K-702, BRIGADE GATEWAY, NO.26/1, DR. RAJKUMAR ROAD, MALLESHWARAM WEST, BENGALURU-560 055. 305. SHRI. S.V VASUDEVA MURTHY S/O S L VENKATACHALA SASTRY AGED ABOUT 75 YEARS, RTD. AS SUP. OF CENTRAL TAX SURENAHALLI VILLAGE, TOVINAKERE POST, TUMAKURU-572 138. 306. SHRI. K R SRIDHARA S/O K RAMASWAMY AGED ABOUT 68 YEARS, RTD. AS SUP. OF CENTRAL TAX - 182 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.303, 5TH MAIN ROAD, H BLOCK, RAMAKRISHNA NAGAR, MYSURU - 570 022. 307. SHRI. PRAMOD GULVADY, S/O G MANOHAR RAO AGED ABOUT 64 YEARS, RTD. AS SUP. OF CENTRAL TAX A-3-603, WHITEHOUSE APARTMENT, 6TH MAIN, 15TH CROSS, R.T. NAGAR, BENGALURU-560 032. 308. SHRI. K T PAKSHIRAJAN, S/O K N THIRUVENGADACHAR AGED ABOUT 66 YEARS, RTD. AS ASST. COMR. OF CENTRAL TAX NO.215, 2ND CROSS, 4TH MAIN, 4TH STAGE, BEML LAYOUT, R.R. NAGAR, BENGALURU-560 098. 309. V GAYATHRI, D/O V SRIRAMULU AGED ABOUT 61 YEARS, RTD. AS SUP. OF CENTRAL TAX NO.111, FACULTY QUARTERS, IIMB CAMPUS, BANNERGHATTA. ...PETITIONERS (BY SRI.PUTHIGE R RAMESH, SENIOR COUNSEL A/W SMT.LAKSHMI S HOLLA, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, - 183 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NORTH BLOCK, NEW DELHI - 110 001. 2. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI - 110 001. 3. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110 001. 4. THE PRINCIPAL CHIEF COMR. OF CENTRAL TAX BENGALURU ZONE, P.B. NO.5400, C.R. BUILDING QUEEN’S ROAD, BENGALURU - 560 001. ...RESPONDENTS (BY SMT. V.RAJINI FOR SRI.PRAMOD B,CGC FOR R1) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS FROM THE HONBLE CENTRAL ADMINISTRATIVE TRIBUNAL, BENGALURU IN RESPECT OF ITS ORDER DATED 21/04/2025 PASSED IN ORIGINAL APPLICATION NO.17000094/2024 AS AT ANNEXURE-A AND SET ASIDE THE ORDER DATED 21/04/2025 PASSED BY THE HONBLE CENTRAL ADMINISTRATIVE TRIBUNAL, BENGALURU IN ORIGINAL APPLICATION NO.170/00094/2024 AS AT ANNEXURE-A IN SO FAR AS IT RESTRICTS THE BENEFITS JUST FOR A PERIOD OF THREE YEARS PRIOR TO DATE OF FILING OF THE OA AND ETC. - 184 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS IN WP NO.38886/2025 BETWEEN: 1. A. KRISHNAMURTHY, S/O LATE B.S APPANNA, AGE 75 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT NO.8, 1ST FLOOR, 1ST A MAIN ROAD, GANGANAGAR EXTENSION, BENGALURU-560 032. 2. A. NAGAMOHAN, S/O M ANJANEYA AGE 70 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT NO.76, ‘RADHANJALI’, 3RD CROSS, R.K. NAGAR, NANDINI LAYOUT, BENGALURU -560 096. 3. A. SHAKUNTALA JAGADALE, W/O AMRUTRAO JAGADALE, AGED 71 YEARS SUP.OF CENTRAL EXCISE (RTD.) R/A AT AMRUT KUTEER, NO.85, 5TH CROSS, MANORAYANAPALYA, R.T NAGAR, BENGALURU-560 032. 4. A. SHANTHI, W/O LATE P DEVENDRA KUMAR, AGE 66 YEARS, SUP.OF CENTRAL TAX (RTD.) R/A AT NO.32, RBI COLONY, 12TH CROSS, GANGANAGAR, R.T. NAGAR POST, BENGALURU-560 032. - 185 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 5. ASHOK VITHALRAO MANE, S/O VITHAL RAO, AGE 70 YEARS, ASST. COMMISSIONER OF CENTRAL TAX (RTD.), G-32, SNN RAJ GRANDEUR APARTMENT, DEVAR CHIKKANAHALLI MAIN ROAD, BOMMANAHALLI, BENGALURU -560 068. 6. B.N. MANJUNATHA, S/O LATE B.V. NARYARA RAO, AGE 74 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT NO.63, 8TH MAIN, 6TH CROSS, BIKASIPURA, BENGALURU-560 111. 7. B. PREMALATHA, D/O M.RAMAMURTHY, AGE 61 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT K-105, PURVA PANORAM APARTMENT, BANNERGHATTA MAIN ROAD, KELENA AGRAHARA, BENGALURU-560 076. 8. B. RADHADEVI AMMA, W/O G.SUKUMARA PILLAI, AGE 74 YEARS, SUP.OF CENTRAL TAX (RTD.) R/A AT NO.1562, 13TH MAIN, HAL 3RD STAGE, BENGALURU-560 008. 9. B.R JAGADISH, S/O. B.V RAMAKRISHNAIAH, AGE 73 YEARS, SUP.OF CITY CUSTOMS (RTD.) - 186 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.609, 2ND C-CROSS, 6TH MAIN ROAD, 2ND BLOCK, HRBR LAYOUT, KALYAN NAGAR, BENGALURU-560 043. 10. B. SREERAMULU, S/O BHEEMAPPA, AGE 71 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT PLOT NO.9, 4TH MAIN ROAD, SIDDHARTHA COLONY, MOKA ROAD, GANDHI NAGAR, BALLARI-583 103. 11. B.U. SUBBAIAH, S/O B.S UTHAPPA, AGE 66 YEARS, ASST. COMMISSIONER OF GST (RTD.), NO.402, MEENAKSHI RESIDENCY 8TH MAIN, 3RD CROSS, NEW THIPPASANDRA, BANGALORE-560 075. 12. BASAVARAJU S., S/O SUBBASETTY, AGE 67 YEARS, SUP.OF CENTRAL EXCISE (RTD.) NO.17, B-STREET, 1ST MAIN ROAD, HOSAGUDDADAHALLI, MYSORE ROAD, BANGALORE-560 026. 13. C.L KULKARNI, S/O LINGORAO KULKARNI, AGE 73 YEARS, SUP.OF CENTRAL EXCISE (RTD.) H.NO.75 + 77/B, 3RD CROSS, JYOTHI COLONY, SAI NAGAR, HUBLI-580 031. - 187 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 14. C.N MADHUSUDAN, S/O C.S NARASIMHAMURTHY, AGE 66 YEARS, ASST. COMR OF CENTRAL EXCISE (RTD.), NO.313, 75TH CROSS, KUMARASWAMY LAYOUT, 1ST PHASE, BANGALORE-560 111. 15. C.R JUCHANI, S/O LATE R.Y JUCHANI, AGE 74 YEARS, SUP.OF CUSTOMS AND CENTRAL EXCISE (RTD.) F6, VENCHAR PRIME APARTMENT, GANAKALLU VILLAGE, KENGERI HOBLI, BANGALORE-560 060. 16. D.K LAKSHMISHA, S/O VSK SASTRY, AGE 64 YEARS, ASST. COMR OF CENTRAL TAX (RTD.), NO.156, 13TH CROSS, GIRINAGAR 3RD PHASE, BANGALORE-560 085. 17. D SHIVASHANKARA REDDY, S/O MARAPPA REDDY, AGE 69 YEARS, SUP.OF CUSTOMS (RTD.), NO.1, 1ST CROSS, 3RD FLOOR, BUVANESHWARA NAGAR, DASARAHALLI MAIN ROAD, BANGALORE-560 024. 18. E. PREMA, W/O LATE S.S KUMAR, AGE 69 YEARS, - 188 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SUP.OF CENTRAL TAX (RTD.) NO.355/1, BEHIND TIN FACTORY, UDAYANAGAR, VSR LAYOUT, BANGALORE-560 016. 19. G.K. GURURAJA RAO, S/O LATE G.S KRISHNAMURTHY, AGE 69 YEARS, SUP.OF CUSTOMS AND CENTRAL EXCISE (RTD.) 3/8, 2ND FLOOR, SURAJ KRUPA APARTMENT, 35TH A CROSS, 15TH MAIN, 4TH T BLOCK, JAYANAGAR, BANGALORE-560 041. 20. VASUDEVAN S, S/O G. SRINIVASA RAGHAVACHAR, AGED ABOUT 67 YEARS, SUP.OF CENTRAL TAX (RTD.), R/A NO.16, 9TH MAIN, D BLOCK, J.P. NAGAR, MYSORE 570 031. 21. G. PRAKASH, S/O C.R GUNDURAO, AGE 76 YEARS, SUP.OF CUSTOMS (RTD.) R/A AT NO.159, 20TH MAIN ROAD, OPPOSITE TO 5TH CROSS, 2ND PHASE, J.P NAGAR, BANGALORE-560 078. 22. G. RAMANATH, S/O G. GOPALAKRISHNA, AGE 64 YEARS, ASST. COMMISSIONER OF CENTRAL TAX (RTD.), 9/9, 1ST CROSS, CHBS III LAYOUT, VIJAYANAGAR, BANGALORE-560 040. - 189 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 23. G. RAMANNA NAIK, S/O. LATE SHIVAPPA NAIK AGE 70 YEARS, ASST. COMMISSIONER OF CENTRAL TAX (RTD.), R/A AT NO.1-179(1), SUKRUTHA, KULAI-HOSABETTU, MANGALORE-575 019. 24. GANGADHARAPPA, S/O CHANNABASAPPA, AGE 75 YEARS, SUP.OF CUSTOMS (RTD.) NO.569, 8TH A MAIN, 4TH CROSS, HAMPI NAGAR, BANGALORE-560 104. 25. H.A SHANKARANARAYANA, S/O ASHWATHANARAYANA SASTRY, AGE 70 YEARS, ASST. COMMISSIONER OF CENTRAL EXCISE (RTD.), 86, 4TH MAIN, PRAMOD LAYOUT, PANTHARAPALYA, BANGALORE-560 039. 26. H. BHASKARA SHETTY, S/O. H. ANANDA SHETTY AGED ABOUT 66 YEARS. SUP.OF CUSTOMS AND CENTRAL TAX (RTD.) SWASTISHREE, NO.3W-27-2232/14, KADRIKAMBALA NEW LAYOUT, BEJAI POST, MANGALORE-575 004. 27. H.B. VENKATESH, S/O H.S BHASKAR, AGE 67 YEARS, ASST. COMMISSIONER OF CGST (RTD.), R/A AT NO.202, 2ND MAIN, 4TH CROSS, RAMANJANEYA NAGAR, - 190 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS CHIKKALLASANDRA, BANGALORE-560 061. 28. H.C JAGANNATHA REDDY, S/O LATE CHINNAIAH, AGE 74 YEARS, ASST. COMR OF CENTRAL EXCISE (RTD.), NO.4, 9TH K MAIN, JAI HANUMAN BUILDING, HOSAHALLI, BANGALORE-560 040. 29. H.N THAMMAIAH, S/O LATE H. NAGAPPA, AGE 72 YEARS, SUP.OF CENTRAL EXCISE (RTD.) NO.26, KRUTHI NILAYA, 16TH CROSS, 3RD MAIN, NEAR ESWARA TEMPLE, NAGARABHAVI 1ST STAGE, KALYANANAGARA, BANGALORE-560 072. 30. H.K RAJASIMHA, S/O H.V KRISHNA RAO, AGE 66 YEARS, SUP.OF CGST AND CENTRAL EXCISE (RTD.) R/A AT NP.278, WOODSIDE RESIDENCY, 3RD FLOOR, 3RD MAIN, 3RD PHASE, J.P NAGAR, BANGALORE-560 078. 31. J.K SUDHAKARA, S/O LATE J.K RANGA RAO, AGE 74 YEARS, SUP.OF CUSTOMS (RTD.) R/A AT NO.102, 2ND CROSS, CENTRAL EXCISE LAYOUT, SANJAYNAGAR, BANGALORE-560 094. - 191 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 32. JAGADISH B. BURJI, S/O B.S BURJI, AGE 74 YEARS SUP.OF CUSTOMS (RTD.) R/A AT DOOR NO.864, 13TH MAIN, VINAYAKA LAYOUT, NAGARABHAVI, BANGALORE-560 072. 33. JAMES SHAHU DSOUZA, S/O SHAHU S DSOUZA, AGE 70 YEARS, ASST. COMMISSIONER OF CENTRAL TAX (RTD.), NO.366, 6TH CROSS, 28TH MAIN, BTM 2ND STAGE, BANGALORE-560 076. 34. JAYANANDA H.C S/O LATE CHINNAPPANAIK, AGE 73 YEARS, SUP.OF CENTRAL TAX (RTD.) R/A AT A-160, 7TH CROSS, 3RD MAIN, SWAMI VIVEKANANDA LAYOUT, GOPALA POST, SHIVAMOGGA-577 205. 35. JOACHIM PINTO, S/O FRANCIS PINTO, AGE 75 YEARS, SUP.OF CUSTOMS (RTD.) DHEERAJ NILAYA, D NO.6-112/32, NETHRAVATHAI LAYOUT, MANGALORE-575 002. 36. K.G BETTASWAMY GOWDA S/O. LATE GOVINDAPPA, AGE 72 YEARS, - 192 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SUP.OF CITY CUSTOMS (RTD.), R/A AT KADABAGERE VIA TAVAREKERE, BANGALORE NORTH TALUK, BANGALORE-562 130. 37. K. JAYASIMHA, S/O K.S. KRISHNAMURTHY, AGE 65 YEARS, ASST. COMR. OF CUSTOMS AND CGST (RTD.), 75, F-1, NAVANEETHA APARTMENTS, DIAGONAL ROAD, V.V PURAM, BANGALORE-560 004. 38. K. NAGARAJA RAO, S/O LATE K. RAMA RAO, AGE 72 YEARS, SUP.OF CUSTOMS AND CENTRAL TAX (RTD.) NO.172, IMPANA, GROUND FLOOR, BHCS LAYOUT, NEAR RAJA GARDENIA, TURAHALLI, BANGALORE-560 061. 39. K.N. SADASIVAN, S/O C R NARASIMHAIAH, AGE 73 YEARS, SUP.OF CUSTOMS AND CENTRAL TAX (RTD.) R/A AT NO.126, PANCHAKSHARI NILAYA, 1ST A MAIN ROAD, GURURAJA LAYOUT, DODDANEKKUNDI, BANGALORE-560 037. 40. K. NATESH, S/O K.ANANTHARAMAIAH, AGE 67 YEARS, ASST. COMMISSIONER OF CGST (RTD.), NO.81/2, 12TH MAIN, 18TH CROSS, PADMANABHA NAGAR, BANGALORE-560 061. - 193 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 41. K. RAMANA GOUD, S/O LATE K. THIPPANNA GOUD, AGE 75 YEARS. SUP.OF CUSTOMS (RTD.) NO.144, SANJAY GANDHI NAGAR, BALLARI. 42. K. SARASWATHI, W/O H.K VASUDEV, AGE 76 YEARS, SUP.OF CENTRAL EXCISE (RTD.) NO.122, 1ST A CROSS, CENTRAL EXCISE LAYOUT, BHOOPASANDRA, BANGALORE. 43. K.SESHADRI, S/O K. HANUMANTHA RAO, AGE 70 YEARS, SUP.OF SERVICE TAX AND CENTRAL EXCISE (RTD.) NO.47, SRAVANTHI OAKRIDGE, 1ST MAIN, 1ST CROSS, THALAGHATTAPURA, BANASHANKARI 6TH STAGE, BANGALORE-560 109. 44. K. SUDHAKARA, SO LATE K. VENUGOPAL, AGE 68 YEARS, SUP.OF CGST AND CENTRAL EXCISE (RTD.) NO.162, PATTU NIVAS, 6TH MAIN, 7TH BLOCK, 4TH PHASE, BSK 3RD STAGE, BANGALORE-560 085. 45. K. VENKATESHACHAR, S/O LATE K.GUNDACHAR, AGE 70 YEARS, ASST. COMMISSIONER (RTD.), - 194 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 304, A BLOCK, TIRUMALA SUNIDHI DESIRE, BEGUR MAIN ROAD, BANGALORE-560 068. 46. L. RAJASEKHAR, S/O LATE LAKSHMAIAH, AGE 67 YEARS, ASST. COMR. OF CUSTOMS (RTD.), NO.3, AMMA, 1ST MAIN ROAD, 2ND BLOCK, THYAGARAJANAGAR, BANGALORE-560 070. 47. LATHA VENKATARAMANAN, W/O G. VENKATARAMANAN, AGE 66 YEARS, SUP.OF CENTRAL TAX (RTD.) NO.264, BUILDING NO.174, SHIRKE APARTMENT, KENGERI SATELLITE TOWN, BANGALORE-560 060. 48. SMT.G. PADMAVATHI W/O LATE M.N. PRASANNA KUMAR, AGE 60 YEARS, 253, 1ST BLOCK, BDA LAYOUT, BANGALORE UNIVERSITY ROAD, JANANABHARTI, BANGALORE-560 056. NOTE:SMT.G.PADMAVATHI IS LR OF LATE M.N.PRASANNA KUMAR.OTHER LRS ARE NOT NECESSASRY PARTY AND AS SUCH ARE NOT ARRAYED AS PARTIES IN THIS WP. 49. M.S. KRISHNAMURTHY, S/O M.N SRINIVASA RAO, AGE 66 YEARS, SUP.OF CUSTOMS, BENGALURU (RTD.) - 195 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS NO.403, SRI NANJUNDESHWARA RESIDENCY, R.R 5, 13TH CROSS, IDEAL HOMES TOWNSHIP, RAJARAJESHWARI NAGAR, BANGALORE-560 098. 50. M. SENTHIL KUMARAN, S/O K.E MANAVALAN, AGE 59 YEARS, SUP.OF SERVICE TAX & CENTRAL EXCISE (RTD.) NO.119, 2ND CROSS, BHUVANESHWARI NAGAR, HEBBAL ARMY POST, BANGALORE-560 024. 51. MARIA LEEMAROSE METILDA, W/O ROLAND XAVIER D’CRUZE, AGE 65 YEARS, SUP.OF CENTRAL TAX (RTD.) R/A AT NO.112, “ASHIRWAD” CENTRAL REVENUE LAYOUT-II, 15TH CROSS, SAMPIGE HALLI, HEGDE NAGAR,DR. SRK NAGAR POST, BANGALORE-560 077. 52. MARIA TERESA NIRMALA, D/O LOURD TARSIS AGE 67 YEARS, SUP.OF CENTRAL TAX (RTD.) R/A AT NO.254, 3RD CROSS, 5TH BLOCK, KHB COLONY, KORAMANGALA, BANGALORE-560 095. 53. MASTHAN AHMED, S/O LATE CHOTA SAAB, AGE 65 YEARS, SUP.OF CENTRAL TAX (RTD.) 785 D, 7TH CROSS, 2ND STAGE, INDIRANAGAR, - 196 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BANGALORE-560 038. 54. N. BHARGAVA RAMA, S/O LATE M.A NARASIMAIAH, AGE 63 YEARS, DY. COMMISSIONER OF CGST & CENTRAL EXCISE (RTD.), NO.60, 18TH CROSS, 13TH MAIN, 7TH SECTOR, HSR LAYOUT, BANGALORE-560 102. 55. N. MANOHARAN, S/O N. NATARAJAN, AGE 71 YEARS, SUP.OF SERVICE TAX AND CENTRAL EXCISE (RTD.). 106, CREST INTIMACY APARTMENT, 1ST FLOOR, NEAR SET COLLEGE, KAGGADASAPURA MAIN ROAD, BANGALORE-560 075. 56. N. SUNDARESH, S/O LATE G. NARAYANAMURTHY, AGE 68 YEARS, SUP.OF CENTRAL TAX AND CUSTOMS (AUDIT) (RTD.) 950, ‘SAVITHRI’, 6TH CROSS, 2ND BLOCK,BANASHANKARI, 1ST STAGE, BANGALORE-560 050. 57. NADIGA MANJUNATHA, S/O NADIGA RAMANNA, AGE 66 YEARS, SUP.OF CENTRAL TAX (RTD.) B4-206, JANAPRIYA 1ST AVENUE, NELAMANGALA, BANGALORE-562 123. 58. P. CHANDRASHEKARA NAIK, S/O LATE KOGGANNA NAIK, AGE 64 YEARS, - 197 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SUP.OF CGST AND CENTRAL EXCISE (RTD.) 1-128/4(3), MAHESHWARI KRUPA, SAAJANYA ROAD, 2ND CROSS, BIKARANAKATTE, MANGALORE-575 005. 59. P. RUDRAPPA, S/O P. BASAPPA, AGE 73 YEARS, SUP.OF CUSTOMS AND CENTRAL EXCISE (RTD.) R/A NEAR CHANDRAMOULESHWARA TEMPLE, AMARAVATHI, HOSAPETE, VIJAYANAGARA DISTRICT-583 201. 60. PARASHURAM KUNTOJI, S/O REVANEVVA, AGE 63 YEARS, ASST. COMR. OF CENTRAL TAX (RTD.), R/A AT NO.77, 4TH CROSS, SESHADRI NAGAR, BAGALAGUNTE VILLAGE, BANGALORE-560 073. 61. PRABHATH SHETTY, S/O B SHEENAPPA SHETTY, AGE 62 YEARS, ASST. COMMISSIONER (RTD.), SHRI DURGA HOUSE, NR SEETHARAM RICE MILL, KANYANA VILLAGE, POST KANYANA VIA THALLUR, KUNDAPURA TALUK, UDUPI DISTRICT-576 230. 62. R. NAGARAJU, S/O RANGANATHAIAH, AGE 63 YEARS, ASST. COMR OF CENTRAL TAX (RTD.), R/A AT NO.427, ‘THIRUNELE’, 7TH CROSS, 9TH MAIN, - 198 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS K.C LAYOUT, MYSURU-570 011. 63. RAGHURAM AITHAL, S/O VASUDEV AITHAL, AGE 68 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT NO.118, 2ND CROSS, 3RD MAIN, CANARA BANK COLONY, CHIKKALASANDRA, BANGALORE-560 061. 64. RAJANIKANTHA R, S/O RAMANATHA SASTRY, AGE 63S YEARS, SUP.(RTD.) R/A AT 16/89, 11TH CROSS, BEHIND ANJANEYA TEMPLE, SARAKKI, J.P NAGAR 1ST PHASE, BANGALORE-560 078. 65. RAMAKRISHNA BHAT K., S/O VENKATARAMANA BHAT K., AGE 54 YEARS, SUP.OF CENTRAL EXCISE (RTD.) NO.3/45, KURUMBUDEL BELLARE VILLAGE, SULLIA TALUK, DAKSHINA KANNADA-574 212. 66. RAMESH G. BHATT, S/O GOPALA KRISHNA BHATT, AGE 70 YEARS, SUP.OF CENTRAL EXCISE AND CENTRAL TAX (RTD.) 004, MAALAVIKA NEST APARTMENT, AMBALAPADI MAIN ROAD, AMBALPADI, UDUPI-576 103. 67. RANI R., - 199 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS W/O LATE G. KRISHNAMURTHY, AGE 65 YEARS, SUPERINTENDENT.(RTD.) 49, 2ND CROSS, 2ND MAIN, R.R LAYOUT, VIJUNAPURA, DOORAVANI NAGAR POST, BANGALORE-560 016. 68. S. ANANDHI, W/O D. SHANMUGAM, AGE 64 YEARS, SUP.OF CUSTOMS (RTD.) NO.238, 4TH CROSS, 6TH MAIN, THYAGA MARGA, SIDDHARTHA LAYOUT, MYSORE-570 011. 69. S. ASHOK, S/O LATE N. SUBRAMANIAM, AGE 69 YEARS, SUP.OF CUSTOMS (RTD.) R/A AT NO.701-T.I, ‘DECCAN HABITAT’ PIPELINE ROAD, RAGHAVENDRA COLONY, YESHWANTHPUR, BANGALORE-560 022. 70. SAVITHA H.A, W/O G.V. SHIVAKUMAR, AGE 68 YEARS, SUP.OF CENTRAL TAX (RTD.) R/A AT NO.173, SUKRITHI, 6TH CROSS, 6TH MAIN, 2ND STAGE, NOBO NAGAR, OFF BANNERGHATTA ROAD, BANGALORE-560 076. 71. S. CHANDRAMOULI, S/O R. SEETHARAMAN, AGE 67 YEARS, - 200 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SUP.OF CENTRAL TAX (RTD.) NO.74, 4TH CROSS, 3RD MAIN, NEW BANK COLONY, INSIDE SILICON CITY PUBLIC SCHOOL COMPOUND, KONANAKUNTE, BANGALORE - 560 062. 72. S.H THIRUMALESHWAR, S/O PAKKIRAPPA, AGE 72 YEARS, SUP.OF CUSTOMS AND CENTRAL EXCISE (RTD.) R/A AT 32ND WARD, THALAVARAKERE, NEAR VALMIKI CIRCLE, HOSAPETE-583 201. 73. S.JAGADEESH, S/O LATE R. SURYANARAYANA, AGE 63 YEARS, ASST. COMR. OF CENTRAL TAX (RTD.), NO.96, ANANDA 2ND MAIN, BHCS LAYOUT, UTTARAHALLI, BANGALORE-560 061. 74. S. NAGENDRA, S/O A.V SURYANARAYANA RAO, AGE 76 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT NO.134, SATHYANARAYANA LAYOUT, 1ST D CROSS, 3RD STAGE, 4TH BLOCK, WEST OF CHORD ROAD, BASAVESHWARA NAGAR, BANGALORE-560 079. 75. S.P. VASAN, S/O S. PURUSHOTHAM, AGE 69 YEARS, SUP.OF CUSTOMS AND CENTRAL TAX (RTD.) NO.67, 12TH MAIN, 18TH CROSS, - 201 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 7TH SECTOR, HSR LAYOUT, BANGALORE-560 102. 76. S. SHIVAPRAKASHA SWAMY, S/O A.T. SIDDALINGA DEVARU, AGE 71 YEARS, ASST. COMR. OF CUSTOMS (RTD.), 156, SHREESHYLA 2ND CROSS, CENTRAL EXCISE LAYOUT, BHOOPASANDRA, BANGALORE-560 094. 77. S. SRINATH, S/O H.R SHANKAR, AGE 68 YEARS, SUP.OF SERVICE TAX AND CENTRAL TAX (RTD.) R/A AT NO.122, ‘SRI NIVASA’ 5TH CROSS, 2ND STAGE, TEACHERS COLONY, BANASHANKARI 2ND STAGE, BANGALORE-560 070. 78. S.T JAYABALAN, S/O S. THANGARAJ, AGE 71 YEARS, SUP.OF CENTRAL EXCISE (RTD.) R/A AT NO.234, PRAKRUTHI LAYOUT, T. NARSIPURA ROAD, MYSORE-570 028. 79. S. VENUGOPAL, S/O K.V SUNKAREDDY, AGE 67 YEARS, SUP.OF CGST AND CENTRAL EXCISE (RTD.) R/A AT NO.38, 8TH CROSS, 3RD MAIN, VENKATAPURA MAIN ROAD, BANGALORE-560 038. 80. SATISH RAMAKRISHNA RAO, S/O RAMAKRISHNA RAO, - 202 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGE 63 YEARS, DY. COMMISSIONER (RTD.), A-204, PRIDE PAVILION, NO.2/1, 1ST STAGE, 6TH PHASE, WEST OF CHORD ROAD, RAJAJINAGAR, BANGALORE-560 010. 81. SHOBI THOMAS, S/O THOMAS OOMMEN, AGE 62 YEARS, SUP.OF CUSTOMS (RTD.) R/A NO.111, 7TH CROSS, HMT LAYOUT, RT NAGAR, BANGALORE-560 032. 82. SUDHIR PAI M., S/O M. NARASIMHA PAI, AGE 56 YEARS, SUP.OF CUSTOMS AND CENTRAL TAX (RTD.-VRS) ARUNODAYA, OPP. KORADABBU DAIVASTHANA, NEAR NANDA GOKUL APARTMENTS, BEJAI KAPIKAD ROAD, BAREBAIL, MANGALORE-575 004. 83. SUMITHRA DEVI, W/O PRABHAKAR C. HIREMATH, AGE 67 YEARS, SUP.OF CENTRAL TAX (RTD.) NO.4, SRIMATHA NILAYA, VENKAT REDDY LAYOUT, KORAMANGALA 6TH BLOCK, OFF 80 FEET ROAD, NEAR SONY SIGNAL, BANGALORE-560 095. 84. T.C RAJANNA, S/O T.K CHANDRASHEKARA SASTRY, - 203 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS AGE 73 YEARS, SUP.OF SERVICE TAX AND CENTRAL EXCISE (RTD.) SHWETHA NILAYA, 3RD CROSS, CB NAGARA, UPPARA HALLI, TUMKUR-572 102. 85. T.G RAJU, S/O LATE SHRI THIRUMALAGIRIYAPPA, AGE 66 YEARS, SUP.OF CGST AND CENTRAL EXCISE (RTD.) 97, 2ND MAIN, 2ND CROSS, 4TH STAGE, KALYANAGIRI NAGARA, MYSORE-570 029. 86. T.R NARAHARI DATTA, S/O LATE T. RAMAKRISHNA SASTRY, AGE 65 YEARS, SUP.OF CENTRAL TAX(AUDIT-II) (RTD.) 63, 2ND CROSS, 26TH MAIN, K.R LAYOUT, J.P NAGAR, 6TH PHASE, BANGALORE-560 078. 87. T.V VENKATESH, S/O T.S VENKATAKRISHNA SASTRY, AGE 74 YEARS, SUP.OF CUSTOMS AND CENTRAL EXCISE (RTD.) 2, ‘NAGASHRI’, 1ST A CROSS, 6TH MAIN, GAVRAVANAGAR, J.P NAGAR 7TH PHASE, BANGALORE-560 078. 88. THYAMPANNA RAI P., S/O LATE SUBBANNA RAI AGE 67 YEARS, ASST. COMR. OF CENTRAL EXCISE AND CGST (RTD.) D NO.4-69/19, CHIRANTHANA, MEGHANAGARA, ALAPEPADIL, - 204 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS MANGALORE-575 007. 89. USHA M.R, W/O K. BALAKRISHNA, AGE 67 YEARS, SUP.OF CENTRAL TAX (RTD.) FLAT NO.302, H.NO.262/4, DEVAGIRI ELITE, 7TH CROSS, 1ST BLOCK, JAYANAGAR, BANGALORE-560 011. 90. USHA S. DEVAN, D/O T. C. SAHADEVAN, AGE 63 YEARS, SUP.OF CGST AND CENTRAL TAX (RTD.) SRIVARA PRINCE, T1 3RD FLOOR, CONTOUR ROAD, GOKULAM 3RD STAGE, NEAR ADITYA HOSPITAL, MYSURU- 570 002. 91. V. GOVINDARAJA, S/O LATE VENKAPPA, AGE 77 YEARS SUP.OF CUSTOMS AND CENTRAL EXCISE (RTD.) 10TH WARD, BHOVI COLONY, KAMPLI, BELLARY DISTRICT-583 132. 92. V. PREMKUMAR, S/O C. VENUGOPAL, AGE 73 YEARS, SUP.OF CUSTOMS (RTD.) NO.1180, 10TH MAIN, HAMPI NAGAR, BANGALORE-560 040. 93. V.R ONKAR, S/O RAGHAVENDRA ONKAR, AGE 72 YEARS, - 205 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SUP.OF CUSTOMS & CENTRAL EXCISE (RTD.) NO.39/3, SIRI AKSHAYA, 2ND FLOOR, CHIKKALASANDRA MAIN ROAD, BANGALORE-560 061. 94. V.S NATARAJ, S/O LATE SUBRAMANYA BHAT, AGE 70 YEARS, ASST. COMMISSIONER (RTD.), NO.4, VIBHAVA NILAYA, 11TH MAIN, 7TH CROSS, HONGASANDRA, SRINIVASA LAYOUT, OPP. CHOWDESHWARI TEMPLE, BANGALORE-560 068. 95. VASANTHA SARATHY, W/O V. SARATHY, AGE 68 YEARS, INSPECTOR OF CENTRAL EXCISE (RTD.), NO.1, SAI SMARAN APARTMENT, 17TH CROSS, 35A MAIN, J.P NAGAR, 6TH PHASE, BANGALORE-560 078. 96. VINOD POOVAPPA, S/O LATE VACHANNA GOWDA AGE 67 YEARS ASST. COMR. OF CENTRAL EXCISE AND CGST (RTD.), 3-3/22, SHISHIRA PRASHANTA NAGAR, DEREBAIL, MANGALORE-575 006. 97. VIJAYAKUMAR S. DHANWANTH, S/O SHIVA RUDRAPPA, AGE 65 YEARS. SUPERINTENDENT.(RTD.) 90, 3RD CROSS, BALAJI MANSION, MUNISWAMI LAYOUT, - 206 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BHUVANESHWARI NAGAR, BANGALORE-560 024. 98. VIRUPAKSHI BALAKRISHNA BALEKUNDRI, S/O BALAKRISHNA, AGE 65 YEARS, SUP.OF CENTRAL EXCISE AND CENTRAL TAX (RTD.) NO.011, SRAVANTHI GRACES APARTMENT, 2ND CROSS, OPPOSITE HULIMAVU GATE, THIMMAPPA REDDY LAYOUT, , BANGALORE-560 076. 99. Y.S. SHAMSHAD BEGUM, W/O HABEEB UR RAHMAN G., AGE 75 YEARS, SUP.OF CENTRAL TAX (RTD.) NO.17, H.S.S.N MANZIL, KAVALBYRASANDRA NEW EXTN., 1ST CROSS, RANKA NAGAR, R.T NAGAR POST, BANGALORE-560 032. 100. K.G NANDA KISHORE, S/O A.S GOPAL, AGE 63 YEARS, ASST. COMMISSIONER OF CGST (RTD.) D.502, NANDI WOODS, YELENAHALLI, OFF BANNERGHATTA ROAD, BANGALORE-560 076. 101. K.R. SOMASUNDAR, S/O K RAMASWAMY, AGE 64 YEARS, SUP.OF CENTRAL TAX (RTD.) 980, 1ST A MAIN, 4TH CROSS, KENGERI SATELLITE TOWN, BANGALORE-560 060. 102. M.B. BHOGESHA GOWDA, - 207 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS S/O M. BHEEMAPPA, AGE 68 YEARS, SUP.OF CENTRAL TAX (RTD.), 24, ID MAIN ROAD, MUTHYALANAGARA, GOKULA EXTENSION, BANGALORE-560 054. 103. SHALINI SANATH KUMAR, LR OF LATE M SANATH KUMAR, AGE 56 YEARS, NO.65, KANAKAPURA ROAD, BASAVANAGUDI, BANGALORE-560 004. 104. M.SUSHEELA W/O C.THAYAPPAN, AGED 67 YEARS, SP OF CENTRAL EXCISE (RETD) NO.18, 6TH A CROSS, EJIPURA, VIVEKANAGAR POST, BENGALURU 560 047. 105. P. VIJAYAN, S/O LATE N.P. NARAYANAN UNITHIRI, AGE 68 YEARS, SR. INTELLIGENCE OFFICER, DRI (RTD.), 2-3-142/2, VIJAYA VIHAR, KOTEKANI ROAD, ASHIRVAD LANE, KAPIKAD, BEJAI POST, MANGALORE-575 004. 106. T.R LAVANYA, W/O SRINIVAS PRASAD K., AGE 54 YEARS, SUP.OF CUSTOMS (RTD.), R/A NO.160, 1ST CROSS, 2ND MAIN, AG’S LAYOUT, RMV 2ND STAGE, - 208 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS BANGALORE-560 094. 107. APRICIO A PEREIRA, S/O ROQUE FRANCISCO DE SA PEREIRA AGED ABOUT 77 YEARS, RTD. DY. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, 74, BAIRRO MANGOR, MALMOLEM ROAD, VASCO DA GAMA, GOA-403 802. 108. L.GOPINATH, S/O LATE A.LAKSHMAN RAO, AGED ABOUT 66 YEARS, RTD. ASST. COMMISSIONER, NO.674, ROYAL PARK RESIDENCY, J.P. NAGAR 9TH PHASE, BANGALORE-560 062. 109. P. MAHALINGA PATALI, S/O LATE P. MANA PATALI, AGED ABOUT 74 YEARS, RTD. SUP.OF CUSTOMS, CEX & ST, 1-70/5, MUGRODI ROAD, BHATRAKUMERI, DADAVI NANGAON, MANGALORE. 110. B.KRISHNA RAO, S/O B KESHAVA RAO AGED ABOUT 62 YEARS, RTD. SUP.OF CUSTOMS, ”NISARGA”, GUTTU HOUSE LANE, HOIGEBAIL, ASHOKNAGAR, MANGALURU-575 006. 111. S.K. DHANALAKSHMI, W/O LATE S K NAGARAJA AGED ABOUT 68 YEARS, RTD. SUP.OF CUSTOMS, C. EX & ST, - 209 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS DOOR NO.499, 11TH CROSS, CHAMUNDESHWARI NAGAR, MANDYA-571 401. 112. VIJAYKUMAR R.NUGGANHATTI, S/O RAMACHANDRA RAO, AGED ABOUT 70 YEARS, RTD. ASST. COMMISSIONER OF CUSTOMS, R/A NO.623, RANICHANNAMMA NAGAR, 2ND STAGE, TILAKWADI, BELGAUM-590 006. 113. A N PRASANNA KUMAR, S/O. LATE A. N. NARASAPPA, AGED ABOUT 74 YEARS, RTD. ASST. COMR. OF CUSTOMS, SREE SEEBI NARASIMHA KRUPA, ARAKERE POST, TUMKUR, TUMKUR 572 106. 114. K. NARAYANA SHETTY, S/O. THIMMAYYA SHETTY, AGED ABOUT 73 YEARS, RTD. SUP.OF CENTRAL TAX, R/A SWEEKRITHA MAHAKALI PADPU, JEPPU, MANGALURU -575 002. ...PETITIONERS (BY SRI.PUTHIGE R RAMESH,SENIOR COUNSEL A/W SMT.LAKSHMI S HOLLA, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY - 210 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, NORTH BLOCK, NEW DELHI-110 001. 3. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. 4. THE PRINCIPAL CHIEF COMR. OF CENTRAL TAX, BENGALURU ZONE, P.B.NO.5400, C.R. BUILDING, QUEEN’S ROAD, BENGALURU-560 001. 5. THE CHIEF COMMISSIONER OF CUSTOMS, BENGALURU ZONE, C.R. BUILDING, QUEENS ROAD, BENGALURU- 560 001. 6. THE PRINCIPLA COMMISSIONER OF CUSTOMS(GENERAL) CHENNAI CUSTOMS ZONE, NO.60, RAJAJI SALAI, CHENNAI- 600 001. 7. THE PRINCIPAL DIRECTOR GENERAL, REVENUE INTELLIGENCE, HEADQUARTERS,IP ESTATE, NEW DELHI- 110 002. - 211 - HC-KAR CNR: KAHC010704182025 NC: 2026:KHC:37808-DB WP No. 32729 of 2025 C/W WP No. 31158 of 2025 WP No. 32920 of 2025 AND 4 OTHERS 8. THE ADDITIONAL DIRECTOR GENERAL, DGGST INTELLIGENCE, BENGALURU ZONAL UNIT, K.H.ROAD, BENGALURU- 560 027. ...RESPONDENTS (BY SRI.V.RAJANI FOR SRI. PRAMOD B., CGC FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTIN OF INDIA PRAYING TO CALL FOR RECORDS FROM THE HONBLE CENTRAL ADMINISTRATIVE TRIBUNAL, BENGALURU RESPECT OF ITS

DATED 08.10.2025 PASSED IN ORIGINAL APPLICATION No. 170/00322/2024 AS AT ANNEXURE-A AND SET ASIDE THE ORDER DT 08.10.2025 PASSED BY THE HONBLE CENTRAL ADMINISTRATIVE TRIBUNAL, BENGALURU IN ORIGINAL APPLICATION No. 170/00322/2024 AS AT ANNEXURE-A IN SO FAR AS IT RESTRICTS THE BENEFITS JUST FOR A PERIOD OF THREE YEARS PRIOR TO DATE OF FILING OF THE OA AND ETC.

IN WP NO.2389/2026

BETWEEN:

B.K GOPALAKRISHNA S/O S.D KRISHNAPPA, AGED ABOUT 55 YEARS, ASST. COMR. OF GST, DGTS (BMTC BUILDING), BANASHANKARI, BANGALORE-560 070. R/AT NO.129, 11TH MAIN, BCC LAYOUT, VIJAYANAGAR, BANGALORE-560 040. 2. B.N MANGALADEVI, W/O B.N MURALIDHAR, AGED ABOUT 61 YEARS, HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

SUPERINTENDENT(RETD), CUSTOMS, AP AND ACC, KEMPEGOWDA INTERNATIONAL AIRPORT, DEVANAHALLI, BANGALORE-560 300. R/A 311/A, 18TH CROSS, K.R ROAD, BANASHANKARI 2ND STAGE, BANGALORE-560 070. 3. C. JAYANTHI, W/O P. NAGABUSHANAM, AGED ABOUT 61 YEARS, ASST. COMR. (RETD), CENTRAL TAX, SOUTH DIVISION II, BANGALORE SOUTH, BANGALORE. R/A NO.58, CHICK BAZAAR ROAD CROSS, TASKER TOWN, BANGALORE-560 051. 4. C.S. PRASAD, S/O LATE C.G. CHANDRASHEKARAIAH, AGED ABOUT 57 YEARS, ASST.COMR.(IN-SITU), CENTRAL TAX, SOUTH COMR.ATE, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE-560 070. R/A B-904, CENTRAL APARTMENT, KANAKPURA MAIN ROAD, NEAR KONANAKUNTE CROSS, MANGO GROOVE LAYOUT, BANGALORE-560 111. 5. G. KIRUPANANDAN, S/O GURUVA REDDY, AGED ABOUT 58 YEARS, ASST. COMR. OF CENTRAL TAX, WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

BANGALORE-560 070. RESIDING AT B-5/332, GODAVARI BLOCK, NATIONAL GAMES VILLAGE, KORAMANGALA, BANGALORE-560 034. 6. JYOTHSSNA LOKANATH, W/O LOKANATH B.G, AGED ABOUT 60 YEARS, ASST.COMR.(RETD) OF CGST, OO ADG (AUDIT), BANGALORE ZONE, BANGALORE, RESIDING AT NO.593-B, E MAIN, SHANTINIKETAN LAYOUT, AREKERE, BANGALORE-560 076. 7. KRISHNAN H.V., S/O K. HANUMANTHA RAO, AGED ABOUT 57 YEARS, SUPERINTENDENT, CGST APPEALS, MYSURU RESIDING AT DOOR NO.2925A, 7TH CROSS, CHAMUNDIPURAM, MYSORE-570 004. 8. K.R. SIVAKUMAR, S/O K.RAMASAMI, AGED ABOUT 57 YEARS, ASST. COMR. OF CUSTOMS, AIR CUSTOMS, BENGALURU. RESIDING AT C1-433, SLS SIGNATURE APARTMENTS, KAVERAPPA LAYOUT, KADUBEESANAHALLI, BANGALORE-560 103. 9. K.S CHANDRAMOULI, S/O LATE SUBRAMANYAM K., HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

AGED ABOUT 56 YEARS, SUPERINTENDENT OF CGST AND CENTRAL EXCISE, WEST COMR.ATE, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE-560 070. RESIDING AT NO.163/1, 2ND CROSS, ANNAPURNESHWARI LAYOUT, KONANAKUNTE, BANGALORE-560 062. 10. K.S VENKATAMBAI, D/O K.S SUBRAMANIAN, AGED ABOUT 57 YEARS, SUPERINTENDENT OF CENTRAL EXCISE, BANGALORE SOUTH COMR.ATE, BANGALORE R/A NO.132, 11TH CROSS, 16TH MAIN ROAD, BTM 1ST STAGE, BANGALORE-560 029. 11. LATHA VENKATESH, W/O V. VENKATESH AGED ABOUT 58 YEARS, SUPERINTENDENT OF CENTRAL TAX, GST WEST COMMISSIONERATE, RESIDING AT A-201, ROYAL LEGEND APARTMENT, KODICHIKKANAHALLI MAIN ROAD, BOMMANAHALLI, BENGALURU-560 068. 12. L. VINODINI, W/O SATINDRA, AGED ABOUT 52 YEARS, SUPERINTENDENT OF CENTRAL TAX, GST EAST COMMISSIONERATE, BANGALORE RESIDING AT NO.194, SREE NILAYAM, HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

NEAR RAMA TEMPLE, ANNASANDRA PALYA, HAL POST OFFICE, BANGALORE-560 017. 13. MAMATHA SHRIPAD HEGDE, W/O SHRIPAD HEGDE, AGED ABOUT 59 YEARS, ASST. COMR., NORTH COMMISIONARATE, BANGALORE.

14.

N. RATHAKRISHNAN, S/O N. NANJAYAN, AGED ABOUT 59 YEARS, ASST. COMR., CENTRAL TAX, CHENNAI NORTH COMR.ATE, CHENNAI. RESIDING AT NO.34C, VAIGUNDA PERUMAL KOIL SOUTH MADAM STREET, KANCHEEPURAM – 631 502. 15. M. SREEKANTH, S/O M. MANOHAR, AGED ABOUT 57 YEARS, SUPERINTENDENT OF CENTRAL TAX, AUDIT II COMMISSIONERATE, JSS TOWERS, OUTER RING ROAD, BANASHANKARI 3RD STAGE, BANGALORE-560 082. R/A NO.19, LAKSHMI NILAYA, 2ND MAIN ROAD, 3RD CROSS, SURABHI LAYOUT, NARAYANASWAMY GARDEN, YELAHANKA, BANGALORE-560 064. 16. M. VISWANATHA SASTRY, S/O LATE M. KAMALANABHAN, AGED ABOUT 61 YEARS, HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

ASST. COMR. (RETD), CENTRAL TAX, O/O ADG, DGTS, BANGALORE ZONE, BANGALORE-560 070, RESIDING AT NO.110, 1ST MAIN, 1ST CROSS, ANUGRAHA LAYOUT, BILEKAHALLI, B.G ROAD, BANGALORE-560 076. 17. P.S. VARAPRASAD, S/O P. SUBRAMANYAM SETTY, AGED ABOUT 56 YEARS, SUPERINTENDENT OF CENTRAL TAX, BMTC BUS TERMINAL, BANASHANKARI, BANGALORE. R/A NO.445 F ROAD, 2ND STAGE, IDEAL HOMES, R.R NAGAR, BANGALORE-560 098. 18. P.T. BIDARI, S/O TIRTHAPPA, AGED ABOUT 57 YEARS, ASST. COMR. OF CENTRAL TAX, BELAGAVI COMR.ATE, BELAGAVI. R/A PLOT NO.2025, RAMANASHREE, SECTOR 9, MM EXTENSION, BELAGAVI-590 017. 19. R. MAHESH, S/O LATE C. RUDRAPPA, AGED ABOUT 61 YEARS, ASST. COMR.(RETD), CENTRAL TAX, BENGALURU WEST, BENGALURU. R/A NO.2, CENTRAL EXCISE LAYOUT, 2ND PHASE, 5TH CROSS, DODDAKAMMANAHALLI, BANNERGHATTA ROAD, BANGALORE-560 076. HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

20.

S. RAJEEV, S/O T. SRINIVASAN, AGED ABOUT 61 YEARS, SUPERINTENDENT(RETD), CENTRAL TAX, WEST COMR.ATE, BANGALORE R/A 234, 1ST E CROSS, BANASHANKARI 3RD STAGE, 2ND PHASE, 6TH BLOCK, BANGALORE-560 085. 21. STELEENA SIMON, W/O SIMON ISAAC, AGED ABOUT 61 YEARS, SUPERINTENDENT(RETD), CENTRAL TAX, BENGALURU NORTH, BASAVESHWARA BUILDING, BANGALORE-560 001 R/A NO.7, CASA DEI GRATIA, SAMPIGEHALLI MAIN ROAD, CHOKKANAHALLI, BANGALORE-560 064. 22. SUNANDA M, D/O MUDDAIAH, AGED ABOUT 60 YEARS, SUPERINTENDENT(RETD), CENTRAL TAX, BENGALURU WEST, BANGALURU, R/A NO.15.1, “ISHTARTHA”, 6TH CROSS KODIPALYA, KENGERI HOBLI, BANGALORE-560 060. 23. T. SOMASHEKAR, S/O T.M. THYAGARAJAN, AGED ABOUT 60 YEARS, ASST. COMR. (RETD), CENTRAL TAX, BENGALURU NORTH, BENGALURU. HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

R/A NO.1321, 24TH MAIN, 9TH BLOCK, JAYANAGAR, BANGALORE-560 069. 24. TAPAN RAY S/O LATE BISHNU PADA RAY, AGED ABOUT 58 YEARS, WORKING AS SUPERINTENDENT OF CUSTOMS, CITY CUSTOMS, BENGALURU. R/A NO.C-3-107, PROVIDENT WELLWORTH G4, MARASANDRA, DODDABALLAPUR MAIN ROAD, BANGALORE-561 203. 25. T.J. RAMADEVI W/O SOMASUNDAR K.R, AGED ABOUT 57 YEARS, ASST. COMR.(IN-SITU), CENTRAL TAX, BENGALURU WEST, BENGALURU. R/A NO.980, SAI KUTIR, I A MAIN, 4TH CROSS, KENGERI SATELLITE TOWN, BANGALORE-560 060. 26. T.M. GOPINATH S/O T.M MADIAH, AGED ABOUT 58 YEARS, ASST. COMR., CENTRAL TAX, HOSPET DIVISION, BELAGAVI COMMISSIONERATE. R/A NO.536, 16TH MAIN, 15TH CROSS, D GROUP LAYOUT, SRIGANDHADA KAVAL, NAGARABHAVI, BANGALORE-560 091. 27. V. RAJAGOPALAN S/O R. VASUDEVAN, AGED ABOUT 55 YEARS, HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

SUPERINTENDENT OF CENTRAL TAX, CENTRAL TAX, AUDIT-II, BMTC BULDING, BANGALURU-560 070. R/A NO.172, AGS LAYOUT, ULLALU UPANAGARA, BANGALORE-560 110. 28. V.V. AJITHA KUMARI W/O RADHAKRISHNAN M.V., AGED ABOUT 56 YEARS, SUPERINTENDENT OF CENTRAL TAX, SOUTH COMMISSIONERATE, BANASHANKARI, BANGALORE-560 070. R/A B-909, CARINATA BRIGADE GARDENIA, JP NAGAR 7TH PHASE, BANGALORE-560 078. 29. VRINDA S. ISLOOR W/O M.K PRABHU, AGED ABOUT 56 YEARS, SUPERINTENDENT OF CENTRAL TAX, WEST COMMISSIONERATE, BANGALORE, R/A B-305, ESTEEM ENCLAVE APARTMENTS, ARAKERE, BANNERGHATTA ROAD, BANGALORE-560 076. 30. Y. GNANESHWAR RAO CHAVAN, S/O YOGANAND RAO, AGED ABOUT 53 YEARS, SUPERINTENDENT OF CENTRAL TAX, SOUTH COMR.ATE, BANGALORE R/A NO.627, VARAHI ROYAL, FLAT NO.302, 3RD FLOOR, 1ST B MAIN ROAD, JAYANAGAR, 7TH BLOCK WEST, BANGALORE-560 070. HC-KAR

CNR: KAHC010704182025 NC: 2026:KHC:37808-DB AND 4 OTHERS

31.

G. PALANI SRIDHAR S/O V.K. GANESHAN, AGED ABOUT 54 YEARS, ASST. COMR.(RETD), CGST AND AMP; CENTRAL TAX, BANGALORE WEST COMR.ATE, BANGALORE, R/A NO.862, 5TH MAIN, 5TH BLOCK, HMT LAYOUT, VIDYARANYAPURA, BENGALURU -560 097. ...PETITIONERS (BY SRI.PUTHIGE R RAMESH, SENIOR COUNSEL A/W SMT. LAKSHMI S HOLLA.,ADVOCATE)

AND:

UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110 001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, NORTH BLOCK, NEW DELHI - 110 001. 3. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK NEW DELHI -110 001. 4. THE PRINCIPAL CHIEF COMMISSONER OF GST AND CENTRAL EXCISE, BENGALURU ZONE C.R. BUILDING, QUEEN’S ROAD, HC-KAR

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BANGALORE-560 001. 5. TEH PRINCIPAL COMMISSONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, TTMC, BMTC BUS STAND COMPLEX KANAKAPURA ROAD, BANASHANKARI BANGALORE 560 070. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU GST COMMISSIONERATE, BANGALORE EAST, TTMC, BMTC BUS STAND COMPLEX, HAL AIRPORT ROAD, BANGALORE - 560 071. 7. THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD MANGALORE -575 003. ...RESPONDENTS (BY SRI.S RAJSHEKAR, ADVOCATE FOR R1 & R3, SMT.V RAJINI FOR SRI.B.PRAMOD,CGC FOR R2, R4 TO R7 (MA NOT FILED)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS FROM THE HONBLE CENTRAL ADMINISTRATIVE TRIBUNAL, BENGALURU IN RESPECT OF ITS ORDER DATED 05/01/2026 PASSED IN ORIGINAL APPLICATION NO.170/00087/2024 AS AT ANNEXURE-A ANDSET ASIDE THE ORDER DATED 05/01/2026 PASSED BY THE HONBLE CENTRAL ADMINISTRATIVE TRIBUNAL, BENGALURU IN ORIGINAL APPLICATION NO.170/00087/2024 AS AT ANNEXURE-A IN SO FAR AS IT RESTRICTS THE BENEFITS JUST FOR A PERIOD OF THREE YEARS PRIOR TO DATE OF HC-KAR

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FILING OF THE OA AND ETC.

THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE DR. JUSTICE K.MANMADHA RAO

ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

In the above batch of writ petitions, the grievance of the petitioners is common and the question raised is also common, as such all the petitions are taken up together, heard and disposed of by this common order.

In the above writ petitions, the petitioners are questioning the portion of the order passed by the Central Administrative Tribunal (for short 'the CAT') restricting the consequential benefit of arrears thereof, to only three years before filing of the original application before the CAT.

Heard learned Senior counsel Sri.Puthige R Ramesh along with Smt.Lakshmi E for the petitioners. HC-KAR

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Learned Central Government counsel Sri.S. Rajashekar, Smt.V. Rajini for Sri.B. Pramod and Sri.H. Jayakara Shetty for the respondents. Perused the entire writ petition papers.

It is relevant and pertinent to note hereitself that the respondent - Union and its authorities have not challenged the order passed by the CAT extending the benefit of upgraded pay scales granted under OM dated 21.04.2024 notionally with effect from 01.01.1996 and holding that the petitioners are entitled to the benefits flowing from OM dated 21.04.2004 notionally with effect from 01.01.1996 and actually from 21.04.2024. Learned counsel appearing for respondent - Union and other authorities would further submit that, that portion of the order is already implemented in respect of some of the petitioners and, in respect of some other petitioners, it is in the process of implementation.

The petitioners had approached the Tribunal questioning the OM dated 25.07.2023, communication HC-KAR

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dated 04.09.2023 and 25.07.2023; and praying for a direction to grant the revised pay scales from retrospective date i.e., 01.01.1996. The CAT, on consideration of the entire issue at paragraph No.15, concluded as follows:

15.

CONCLUSION

It is ex-facie apparent that the applicants subsequent to the issue of Office Memorandum dated 21.04.2004 (Annexure A2) which gives effect to the revised pay scales immediately from the date of the said order i.e., 21.04.2004, have not made any sincere efforts to challenge the said order at the earliest point of time. They were sleeping over the matter and raised suddenly from the slumber in the year 2024 after 20 years, only for the reason that some of the similarly situated persons who approached the judicial forums earlier, in time, succeeded in their efforts. As such, they were to be treated as fence sitters. Thus, we are of the considered view that contextually, the main relief may be granted in terms of the judicial orders passed by various Benches of this Tribunal and confirmed by the Higher Courts, inasmuch as extending the benefit of higher pay scale as granted in the OM dated 21.04.2004, notionally with effect from 01.01.1996 and actually from 21.04.2004, condoning the delay as it does not affect the rights of the third parties. However, insofar as the consequential relief of recovery of arrears for the past period is concerned, the principles relating to recurring/successive wrongs will apply as per the settled legal principles enunciated in Tarsem Singh, supra. The delay of 20 years would affect the consequential claim for arrears. Considering the huge delay not explained by proper reasons in HC-KAR

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approaching the Tribunal by the applicants, in our opinion, the consequential relief relating to arrears could be restricted to a period of three years prior to the date of filing of the application in the interest of justice and equity. Hence the following:".

However, the CAT restricted the consequential benefit of arrears to only three years before the date of filing of the original application. Questioning that portion of the order, the petitioners are before this Court in the above batch of writ petitions.

Learned Senior counsel Sri.Puthige R Ramesh contended that the CAT, while coming to the conclusion that the petitioners would be entitled for the benefit of revised pay scale from 01.01.1996, could not have restricted the arrears only to three years prior to the date of filing of the application. Learned Senior counsel would invite attention of this Court to various orders of different CATs all over the country to contend that no such orders restricting the arrears to three years prior to filing of application has been passed. Learned Senior counsel HC-KAR

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placed reliance on the decision of the Hon'ble Apex Court Nos.6820-6824/2018 to contend that the Hon'ble Apex that the respondent - Authorities had questioned the order passed by the CAT, Hyderabad granting revised pay scale from 01.01.1996 without restricting the arrears as restricted by the CAT, Bengaluru Bench before the High Court of Telangana and the High Court of Telangana by order dated 09.08.2024 rejected the challenge of the HC-KAR

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respondent - Union and affirmed the order passed by the CAT, Hyderabad. The said order of the Telangana High Court was taken up to Hon'ble Apex Court in SLP(Civil)Diary No.59005/2024 and the Hon'ble Apex Court by its order dated 28.02.2025 dismissed the SLP. Therefore, he submits that the order granting revised pay scale from 01.01.1996 with all consequential benefits is upheld by the Hon'ble Apex Court, hence there was no occasion for the CAT, Bengaluru Bench to restrict the arrears to only three years prior to filing of the original application. Thus, he would pray for allowing the writ petition.

Learned counsels appearing for the respondent - Union would submit that, since there was delay of 20 years in approaching the CAT, the CAT was justified in restricting the benefit to three years prior to filing of the original application. Further, they would not dispute the dismissal of SLP filed by the Union against the CAT, Hyderabad, order as well as the Telangana High Court HC-KAR

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order confirming the CAT, Hyderabad order. However, learned counsel Sri.S Rajashekar would submit that the arrears between 01.01.1996 to 2004 granted by the Allahabad CAT as well as Delhi CAT are challenged before the respective High Courts and stay has been granted to only the portion of the order granting benefits between 01.01.1996 to 2004. 10. Learned Senior counsel for petitioners through learned counsel on record has filed memo dated 22.07.2026 restricting the petitioners claim for arrears from 21.04.2004 reserving their liberty to claim from 01.01.1996 in case the Union decides to extend the benefit to all the employees from the said date. Paragraph No.6 of the memo reads as follows:

Taking note of the fact that several of the Petitioners have retired from service after attaining the age of superannuation and few of them have even expired, with an intention to ensure that litigations are put to an end without further delay, this memo is being filed for and on behalf of HC-KAR

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all the petitioners to state that they are not to pressing for their claim for the grant of revised pay scale benefits on actual basis for the period prior to 21.04.2004 without prejudice to their right to be included if the department ultimately decides to implement the revised pay scale benefit on an actual basis w.e.f 01.01.1996".

11.

Having heard the learned counsels for the parties and on perusal of the entire writ petition papers, we are inclined to accept the prayer made in the memo dated 22.07.2026 and to grant the benefit of arrears from 21.04.2004 for the following reasons.

12.

As stated above, the respondent - Union and its authorities have not questioned the portion of the order of the CAT directing to extend the benefit of upgraded pay scales to the petitioners under OM dated 21.04.2004 notionally with effect from 01.01.1996 and, further, order of CAT holding that the petitioners are entitled to the benefits flowing from OM dated 21.04.2004 notionally with effect from 01.01.1996 and actually from 21.04.2004. HC-KAR

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13.

The petitioners are before this Court aggrieved by portion of the order holding that the petitioners are entitled to consequential benefits of arrears thereof, to only three years before the date of filing of the original application before the Tribunal. Under OM dated 21.04.2004 the revised pay scale were granted to the petitioners with effect from 21.04.2004. However, the Tribunal has come to the conclusion that the petitioners would be entitled for such revised pay from 01.01.1996. In view of the finding that petitioners are entitled for revised pay scales from 01.01.1996. The petitioners would be entitled for consequential benefits flowing there from. In such circumstances, the CATs of Kerala, Hyderabad, West Bengal have held that, similarly situated employees like petitioners would be entitled for revised pay scale from 01.01.1996 and, also consequential benefits arising there from. In fact, the order passed by the CAT, Hyderabad granting revised pay scale from 01.01.1996 and, consequential benefits from 01.01.1996 was the subject HC-KAR

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matter of writ petition before the High Court of State of Telangana in W.P.No.10490/2024 and, the said challenge by the Union of India was dismissed by order dated 09.08.2024. Against the said order of High Court, the Union had approached the Hon'ble Apex Court in SLP (Civil) Diary No.59005/2024 and the said SLP came to be dismissed by order dated 28.02.2025. When all the CATs have granted consequential benefits from 01.01.1996, the petitioners herein could not be treated differently. The Hon'ble Apex Court in a recent decision in SGT Girish Kumar and Others (supra) was considering a case of right to receive disability pension by ex-servicemen has observed that when a benefit is recognized by a policy and affirmed by judicial pronouncements its application cannot be selective or uneven.

14.

Respectfully following the decision of SGT Girish Kumar and Others stated supra and also order of the High Court of State of Telangana in W.P.No.10490/2024, which is affirmed by the Hon'ble Apex Court and in the light of HC-KAR

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the above discussions, we allow the writ petitions and portion of the order restricting arrears to only three years before the date of filing of Original Application before the Tribunal is quashed in O.A.No.170/00663/2024 dated 21.04.2025 in W.P.No.32729/2025, O.A.No.170/00265/2024 dated 21.04.2025 in W.P.No.31158/2025,

O.A.No.170/00411/2024 dated 21.04.2025 in W.P.No.32920/2025, O.A.No.170/00410/2024 dated 21.04.2025 in W.P.No.33481/2025, O.A.No.170/00094/2024 dated 21.04.2025 in W.P.No.33652/2025, O.A.No.170/00322/2024 dated 08.10.2025 in W.P.No.38886/2025 and O.A.No.170/00087/2024 dated 05.01.2026 in W.P.No.2389/2026. 15. It is made clear that the petitioners would be entitled for consequential benefits in pursuance to revised pay granted from 21.04.2004 with liberty to the petitioners to agitate if the respondents grant such benefit from 01.01.1996 to other similarly situated persons. HC-KAR

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16.

I.A.No.1/2026 stands rejected with liberty to file appropriate writ petition. (S.G.PANDIT) JUDGE (DR.K.MANMADHA RAO) JUDGE

GSR List No.: 1 Sl No.: 6