The Principal Commissioner Of CGST And Cx, Kolkata North CGST And Cx Commissionerate vs. Subhasis Biswas And Ors

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WP.CT/129/2025HC CalcuttaGSTCNR WBCHCA027556202502 July 2025Bench: HON'BLE JUSTICE MADHURESH PRASAD,HON'BLE JUSTICE SUPRATIM BHATTACHARYA3 pages
AI SummaryRemanded

Facts

The petitioner, the Principal Commissioner of CGST & CX, Kolkata North CGST & CX Commissionerate, assailed an order dated 09.02.2024 passed by the Central Administrative Tribunal (C.A.T.), Kolkata Bench. The C.A.T. had allowed the claim of the respondents, who were applicants before it, seeking benefits of the 5th Pay Revision Committee's recommendation with effect from 01.01.1996. The respondents were aggrieved as these benefits were extended to them only from 2004. The petitioner argued that the issue of entitlement to these benefits for Inspectors in the Central Excise and Customs Department has been decided by the Telangana High Court in a similar writ petition, which was subsequently dismissed by the Supreme Court.

Held

The Court found that the present writ proceedings had become infructuous. This was because the entitlement of the respondents to the benefits of the 5th Pay Revision Committee with effect from 01.01.1996 had already been affirmed by the Hon'ble Apex Court. The Court noted that the Telangana High Court had decided the same issue in favour of the employees, and the Union of India's appeal against that decision was dismissed by the Supreme Court. Consequently, the Court held that there was nothing further to be considered in the present writ petition. The writ petition was accordingly disposed of, effectively upholding the C.A.T.'s order by acknowledging the settled position of law affirmed by the Supreme Court.

Key Issues

1. Whether the Inspectors in the Central Excise and Customs Department are entitled to the benefits of the 5th Pay Revision Committee with effect from 01.01.1996, as per the relevant pay revision recommendations and subsequent judicial pronouncements. The petitioner argued that the issue has been authoritatively settled by the Telangana High Court in the case of R. Siva Shankara Sastry and Ors. –Vs.- The Union of India & Ors., and that the Union of India's Special Leave Petition (Civil) No. 59005 of 2024 against this order was dismissed by the Supreme Court on 28.02.2025. Therefore, no further consideration is required in the present proceedings. The respondents' counsel agreed that the issue is now decided and submitted that the authorities are obliged to extend the benefits and their consequences to the private respondents.

AI-generated summary — verify with the full judgment below

02.07.

2025 (D/L-16) Ct. No.4 (B.K.N.) W.P.C.T. 129 of 2025

The Principal Commissioner of CGST & CX, Kolkata North CGST & CX Commissionerate Vs. Subhasis Biswas & Ors.

Mr. Vipul Kundalia, Ms. Aishwarya Rajyashree

...for the Petitioner

Mr. Debasish Ghosh, Mr. Debopriyo Karan

...for the Respondents

1.

The respondents herein who were applicants before the Central Administrative Tribunal, Kolkata Bench (hereinafter referred to as “the C.A.T.”) had approached the C.A.T. seeking benefits of the 5th Pay Revision Committee’s recommendation with effect from 01.01.1996. The applicants were aggrieved since the benefits had been extended to them from the year 2004. The C.A.T. has allowed their claim which has been assailed by the Union of India before this Court. The impugned order is dated 09.02.2024 passed in M.A. 167 of 2024 in connection with O.A. 192 of 2024. 2. When the matter was called on today at the very outset the petitioner’s learned counsel has fairly submitted that the same issue as regards whether

2 Inspectors in the Central Excise and Customs Department would be entitled to benefits of the 5th Pay Revision Committee with effect from 01.01.1996 has been decided by the Telangana High Court in Writ Petition No. 10490 of 2024 in the case of R. Siva Shankara Sastry and Ors. –Vs.- The Union of India & Ors.. The order of the Telangana High Court dated 09.08.2024 passed in the writ proceeding was assailed by the Union of India before the Hon’ble Apex Court. The S.L.P (Civil) No. 59005 of 2024 has been dismissed on 28.02.2025 by the Hon’ble Apex Court.

3.

As per the learned counsel for the petitioner since the issue regarding entitlement of the petitioners to grant of benefits of the 5th Pay Revision Committee with effect from 01.01.1996 stands settled in the above noted proceedings, nothing remains to be considered in the present proceedings.

4.

The learned counsel for the private respondents is also present. He also submits that since the issue is now decided, the authorities are obliged to extend the benefits and consequences thereof to the private respondents.

5.

In view of the submissions and the facts taken note of above, we find that the present writ proceedings has become infrauctuous as the petitioners’ entitlement has already been affirmed by the Hon’ble Apex Court as per the proceedings taken note of above.

3

6.

The writ petition is accordingly disposed of.

(Madhuresh Prasad, J.)

(Supratim Bhattacharya, J.)

Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.