The Principal Commissioner Of CGST And Cx, Kolkata North CGST And Cx Commissionerate vs. Subrata Basu And Ors
Original PDF →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, noting a similar claim allowed by its Hyderabad Bench, directed consideration of the applicants' claim. The Union of India (petitioner) assails the CAT's order dated April 16, 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. 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 held that the present writ proceedings had become infructuous. This was based on the submission by the petitioner's learned senior counsel that the 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 in R. Siva Shankara Sastry & Ors. vs. Union of India & Ors. Crucially, the Apex Court had dismissed the Union of India's Special Leave Petition (Civil) No. 59005 of 2024 against the Telangana High Court's order on February 28, 2025. The Court found that the petitioner's entitlement had already been affirmed by the Apex Court. Consequently, the writ petition was disposed of as infructuous. No specific issue was left undecided; the matter was resolved based on the Apex Court's affirmation.
Key Issues
1. Whether the petitioner's entitlement to the benefits of the 5th Pay Revision Committee with effect from January 1, 1996, as directed by the CAT, is settled by the Apex Court's dismissal of the Union of India's SLP in the case of R. Siva Shankara Sastry & Ors. vs. Union of India & Ors. Contentions: Petitioner (Union of India): The 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, has been settled by the Apex Court's dismissal of the SLP in the aforementioned case. Therefore, nothing remains to be considered in the present proceedings. Respondents (Subrata Basu & Ors.): Since the issue is now 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-17 07.04.2025 Ct. No.04 pg. IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WP.CT 49 of 2025
The Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate Vs. Subrata Basu & Ors.
Mr. Vipul Kundalia, Sr. Counsel Ms. Aishwarya Rajyashree Mr. Anindya Kanan Mr. Dhirodatto Chaudhuri
… For the Petitioners
Mr. Swarup Banerjee Mr. Sajal Kumar Ghosh
… 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 taken note of the fact that the Hyderabad Bench of the Tribunal considered the same claim in OA No. 1089 of 2019 and allowed that same. Finding the applicants to be similarly situated the Tribunal has directed consideration of their claim. The Union of India assails the order dated 16.04.2024 passed by the C.A.T. in O.A. No.453 of 2024 and M.A. No.397 of 2024. 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.