The Principal Commissioner Of CGST And Cx, Kolkata North CGST And Cx Commissionerate vs. Ananta Kumar Sarkar And Ors
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The petitioner, the Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate, assailed an order dated 08.02.2024 passed by the Central Administrative Tribunal (CAT), Kolkata Bench. The CAT had allowed the claim of the respondents (applicants before the CAT) for the benefits of the 5th Pay Revision Committee's recommendations with effect from 01.01.1996. The respondents were aggrieved as these benefits had been extended to them only from 2004. The petitioner brought this matter before the High Court. 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 28.02.2025.
Held
The Court found that the present writ proceedings had become infructuous. This was because the petitioner's entitlement, as affirmed by the Apex Court in the case of R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors., had already been settled. The dismissal of the Special Leave Petition by the Apex Court on 28.02.2025, assailing the Telangana High Court's order on the identical issue, meant that the legal position was conclusively determined. Consequently, the Court held that the petitioner's claim was affirmed by the highest court, rendering further consideration in the present writ petition unnecessary. 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 01.01.1996? (Question of law) Petitioner's arguments: The petitioner conceded that the issue regarding the entitlement to the benefits of the 5th Pay Revision Committee with effect from 01.01.1996 has been settled by the Apex Court in the case of R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors., where the SLP filed by the Union of India was dismissed. Therefore, nothing remains to be considered in the present proceedings. Respondents' arguments: The respondents' counsel agreed that since the issue is now decided, the authorities are obliged to extend the benefits and their consequences to the private respondents.
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Ct. No.4 D/L-5 19.03.2025 (Naba) W.P.C.T. 4 of 2025
The Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate. Vs. Ananta Kumar Sarkar & Ors.
Mr. Vipul Kundalia, Sr. Adv., Ms. Aishwarya Rajyashree, Mr. Anindya Kanan ...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 to the Union of India before this Court assailing the order dated 08.02.2024 passed by the C.A.T. in O.A. No. 1666 of 2023 and M.A. No. 1190 of 2023. 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
2 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 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
3 by the Apex Court as per the proceedings taken note of above.
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.