The Principal Comtmissioner Of CGST And Cx, Kolkata North CGST And Cx Commissionerate vs. Jaydeep Bhattacharya And Ors
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The respondents, applicants before the Central Administrative Tribunal (CAT), Kolkata Bench, sought benefits of the 5th Pay Revision Committee's recommendations from January 1, 1996, but were granted them from 2004. The CAT, finding their claim similar to a prior writ petition (WPCT No. 21 of 2015), 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 the issue of entitlement to 5th Pay Revision Committee benefits from January 1, 1996, for Inspectors in the Central Excise & Customs Department 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 Supreme Court, which dismissed the Union of India's SLP (Civil) No. 59005 of 2024 on February 28, 2025.
Held
The Court held that the present writ proceedings have become infructuous. The petitioner's entitlement to the benefits of the 5th Pay Revision Committee with effect from January 1, 1996, has already been affirmed by the Apex Court. This affirmation stems from the dismissal of the Special Leave Petition (Civil) No. 59005 of 2024 by the Supreme Court on February 28, 2025, which assailed the Telangana High Court's order in R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors. The Court noted that the issue regarding entitlement to these benefits for Inspectors in the Central Excise & Customs Department stands settled by the Apex Court's decision. Consequently, the Court found no further matter to consider in the present writ proceedings. The writ petition was disposed of on this basis.
Key Issues
1. Whether Inspectors in the Central Excise & Customs Department are entitled to the benefits of the 5th Pay Revision Committee's recommendations with effect from January 1, 1996, as per the CAT's order dated December 13, 2023. The petitioner (Union of India) argued that the issue of entitlement to the benefits of the 5th Pay Revision Committee with effect from January 1, 1996, has been settled by the Supreme Court's dismissal of the Special Leave Petition in the case of R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors. They contended that since the Apex Court has affirmed the entitlement, nothing further remains to be considered in the present proceedings. The respondents (private individuals) agreed, stating that the authorities are obliged to extend the benefits and their consequences, given the settled issue.
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A-41 07.04.2025 Ct. No.04 pg. IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WP.CT 74 of 2025
The Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate Vs. Jaydeep Bhattacharya & 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
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.1585 of 2023 and M.A. No.1141 of 2023. 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.
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.
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
3 has already been affirmed by the Apex Court as per the proceedings taken note of above.
The writ petition is, accordingly, disposed of.
All parties shall act on the basis of a server copy of this order duly downloaded from the official website of this Court.
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.