The Principal Commissioner Of CGST And Cx, Kolkata North CGST And Cx Commissionerate vs. Kajal Chaudhuri And Ors

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WP.CT/75/2025HC CalcuttaGSTCNR WBCHCA015229202507 April 2025Bench: HON'BLE JUSTICE MADHURESH PRASAD,HON'BLE JUSTICE SUPRATIM BHATTACHARYA3 pages
AI SummaryRemanded

Facts

The respondents, who were applicants before the Central Administrative Tribunal (CAT), Kolkata Bench, sought benefits recommended by the 5th Pay Revision Committee from January 1, 1996. They were aggrieved as these benefits were extended to them only from 2004. The CAT found their claim similar to writ petitioners in WPCT No. 21 of 2015 and directed the respondents to decide their representation in light of that order. The Union of India assails the CAT's order dated December 13, 2023. The petitioner's counsel submitted that an identical issue regarding Inspectors in the Central Excise & Customs Department being entitled to 5th Pay Revision Committee benefits from January 1, 1996, was decided by the Telangana High Court in R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors. This decision was upheld by the Apex Court, which dismissed the Union of India's Special Leave Petition (Civil) No. 59005 of 2024 on February 28, 2025.

Held

The Court found that the present writ proceedings had become infructuous. This was based on the submission that the petitioner's entitlement to the benefits of the 5th Pay Revision Committee with effect from January 1, 1996, had already been affirmed by the Apex Court. The Apex Court had dismissed the Special Leave Petition filed by the Union of India against the Telangana High Court's order in a similar matter. Consequently, the Court held that the issue regarding the entitlement of the respondents to these benefits stands settled. The Court did not make any specific findings on the CAT's order itself but rather on the supervening event of the Apex Court's decision. The operative direction was to dispose of the writ petition.

Key Issues

1. Whether Inspectors in the Central Excise & Customs Department are entitled to the benefits of the 5th Pay Revision Committee with effect from January 1, 1996, as per the principles laid down in the Telangana High Court's decision in R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors. and affirmed by the Apex Court. Petitioner's Contention: The petitioner's learned senior counsel fairly submitted that the issue regarding the entitlement of Inspectors to the benefits of the 5th Pay Revision Committee from January 1, 1996, has been settled by the Telangana High Court and subsequently affirmed by the Apex Court's dismissal of the Special Leave Petition. Therefore, nothing remains to be considered in the present proceedings. Respondents' Contention: The learned counsel for the private respondents agreed that since the issue is decided, the authorities are obliged to extend the benefits and their consequences to the private respondents.

AI-generated summary — verify with the full judgment below

A-42 07.04.2025 Ct. No.04 pg. IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE

WP.CT 75 of 2025

The Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate Vs. Kajal Chaudhuri & Ors.

Mr. Vipul Kundalia, Sr. Counsel Ms. Aishwarya Rajyashree Mr. Anindya Kanan Mr. Dhirodatto Chaudhuri

… For the Petitioners

Mr. Debasish Ghosh Mr. Debopriyo Kanan

… 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 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 found their claim to be at par with the writ petitioners of WPCT No. 21 of 2015 dated 03.05.2023 and directed to the respondents to decide the representation in light of orders passed in WPCT No. 21 of 2015 dated 03.05.2023. The Union of India assails the order dated 13.12.2023 passed by the C.A.T. in O.A. No. 1594 of 2023 and M.A. No.1147 of 2023. 2

2.

When the matter was called on today at the very outset the petitioner’s learned senior counsel has fairly submitted that the identical issue whether Inspectors in the Central Excise & Customs Department would be 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.

3.

As per the learned senior 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.

4.

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.

5.

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

3 has already been affirmed by the Apex Court as per the proceedings taken note of above.

6.

The writ petition is, accordingly, disposed of.

7.

All parties shall act on the basis of a server copy of this order duly downloaded from the official website of this Court.

8.

Urgent photostat certified copy of this order, if applied for, be given to the parties, upon compliance of necessary formalities.

(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.