The Principal Commissioner Of CGST And Cx, Kolkata North CGST And Cx Commissionerate vs. Nabarun Roy And Ors
Original PDF →Facts
The petitioner, the Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate, assailed an order dated 23.01.2024 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 were extended to them only from 2004. The petitioner approached the High Court challenging the CAT's order. The matter was listed for hearing before the High Court.
Held
The Court noted that the petitioner's learned counsel fairly submitted 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 01.01.1996 had been decided by the Telangana High Court in Writ Petition No. 10490 of 2024 (R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors.). Crucially, the Union of India's challenge to this order before the Apex Court in S.L.P. (Civil) No. 59005 of 2024 was dismissed on 28.02.2025. Consequently, the petitioner's counsel argued that the issue stood settled and nothing further needed consideration. The Court agreed with this submission and found that the writ proceedings had become infructuous as the petitioner's entitlement had already been affirmed by the Apex Court. The Court did not decide the merits of the CAT's order but acknowledged the binding precedent of the Apex Court's dismissal of the Special Leave Petition.
Key Issues
1. Whether the petitioner is entitled to challenge the order of the Central Administrative Tribunal granting benefits of the 5th Pay Revision Committee's recommendations to the respondents? 2. Whether 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 01.01.1996 stands settled by the Apex Court's decision? Petitioner's Contention: The petitioner's learned counsel submitted that an identical issue concerning Inspectors in the Central Excise & Customs Department being entitled to the benefits of the 5th Pay Revision Committee from 01.01.1996 was decided by the Telangana High Court in R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors. This decision was assailed by the Union of India before the Apex Court, which dismissed the S.L.P. (Civil) No. 59005 of 2024 on 28.02.2025. Therefore, the petitioner argued that the issue is settled and nothing remains to be considered. Respondents' Contention: The learned counsel for the private respondents agreed that 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
Ct. No.4 D/L-7 19.03.2025 (Naba) W.P.C.T. 6 of 2025
The Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate. Vs. Nabarun Roy & 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 23.01.2024 passed by the C.A.T. in O.A. No. 114 of 2024 and M.A. No. 104 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
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.