The Principal Commissioner Of CGST And Cx, Kolkata North CGST And Cx Kolkata North CGST And Cx Com. vs. Rajesh Dutta And Ors
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The respondents, who were applicants before the Central Administrative Tribunal (CAT), Kolkata Bench, sought the benefits of the 5th Pay Revision Committee's recommendations from January 1, 1996. They were aggrieved as these benefits were extended to them only from 2004. The CAT allowed their claim, leading the Union of India (petitioner) to challenge the CAT's order dated February 5, 2024. The petitioner's counsel submitted that an identical issue concerning Inspectors in the Central Excise & Customs Department was decided by the Telangana High Court in R. Siva Shankara Sastry & Ors. Vs. Union of India & Ors. The Union of India's appeal against the Telangana High Court's order to the Apex Court was dismissed on February 28, 2025.
Held
The Court found that the present writ proceedings had become infructuous. This was based on the submissions made by the petitioner's counsel, who fairly conceded that the identical issue regarding the entitlement of Inspectors in the Central Excise & Customs Department to the benefits of the 5th Pay Revision Committee with effect from January 1, 1996, had been decided by the Telangana High Court. Crucially, the petitioner's appeal against the Telangana High Court's order before the Apex Court, in S.L.P. (Civil) No. 59005 of 2024, was dismissed on February 28, 2025. Consequently, the petitioner's entitlement to the benefits had already been affirmed by the Apex Court. The Court noted that the learned counsel for the private respondents also agreed that the issue was settled and that the authorities were obliged to extend the benefits. Therefore, the Court held that the petitioner's entitlement had been affirmed by the Apex Court, rendering the writ proceedings moot.
Key Issues
1. Whether the petitioner's entitlement to the benefits of the 5th Pay Revision Committee with effect from January 1, 1996, has been settled by subsequent judicial pronouncements. Petitioner's Contention: The petitioner argued that the issue of entitlement to the 5th Pay Revision Committee benefits from January 1, 1996, for Inspectors in the Central Excise & Customs Department has been definitively settled by the Telangana High Court's order in R. Siva Shankara Sastry & Ors. Vs. Union of India & Ors., which was subsequently upheld by the Apex Court's dismissal of the Special Leave Petition (Civil) No. 59005 of 2024. Therefore, nothing further remains to be considered in the present proceedings. Respondents' Contention: The learned counsel for the private respondents agreed that the issue is settled and submitted that the authorities are obliged to extend the benefits and their consequences to the private respondents.
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2025 (M/L-30) Ct. No.4 (B.K.N.) W.P.C.T. 81 of 2025
The Principal Commissioner of CGST & CX, Kolkata North CGST & CX Commissionerate Vs. Rajesh Dutta & Ors.
Mr. Vipul Kundalia, Ms. Aishwarya Rajyashree
...for the Petitioner
Mr. Debasish Ghosh, Mr. Debopriyo Karan
...for the Respondents
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 the benefits of the 5th Pay Revision Committee’s recommendations 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 brought the Union of India before this Court assailing the order dated 05.02.2024 passed by the C.A.T. in O.A. No. 147 of 2024 and M.A. No. 133 of 2024. 2. When the matter was called on today at the very outset the petitioner’s learned counsel has fairly submitted that the identical issue whether Inspectors in the Central Excise & Customs Department would be
2 entitled to benefits of 5th Pay Revision Committee with effect from 01.01.1996 was decided by the Telangana High Court in Writ Petition No. 10490 of 2024 in the case of R. Siva Shankara Sastry & 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 Apex Court. The S.L.P. (Civil) No. 59005 of 2024 has been dismissed on 28.02.2025 by the Apex Court.
As per the learned counsel for the petitioner since the issue regarding entitlement of the petitioners to grant of benefits of 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.
The learned counsel for the private respondents is 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.
In view of the submissions and the facts taken note of above, we find that the present writ proceedings has become infructuous as the petitioner’s entitlement has already been affirmed by the Apex Court as per the proceedings taken note of above.
3
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.