The Principal Commissioner Of CGST And Cx Kolkata North CGST And Cx Commissionerate vs. Abhijit Bhattacharyya And Ors

Original PDF →
WP.CT/5/2025HC CalcuttaGSTCNR WBCHCA001123202519 March 2025Bench: HON'BLE JUSTICE MADHURESH PRASAD,HON'BLE JUSTICE SUPRATIM BHATTACHARYA3 pages
AI SummaryRemanded

Facts

The petitioner, the Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate, approached the High Court challenging an order dated 08.02.2024 passed by the Central Administrative Tribunal (CAT), Kolkata Bench. The respondents, who were applicants before the CAT, sought the benefits of the 5th Pay Revision Committee's recommendations from 01.01.1996, as these benefits had only been extended to them from 2004. The CAT had allowed their claim. The petitioner's counsel submitted that an identical issue concerning Inspectors in the Central Excise & Customs Department being entitled to the 5th Pay Revision Committee benefits from 01.01.1996 was decided by the Telangana High Court in R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors. This order was upheld by the Apex Court, which dismissed the 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 based on the submission by the petitioner's counsel that the issue of entitlement to the benefits of the 5th Pay Revision Committee with effect from 01.01.1996 for Inspectors in the Central Excise & Customs Department had been settled. The Telangana High Court had ruled in favour of the employees in R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors., and the Apex Court had subsequently dismissed the Union of India's Special Leave Petition (Civil) No. 59005 of 2024 on 28.02.2025. This affirmation by the Apex Court meant that the petitioner's challenge to the CAT's order was rendered moot. The Court noted that the respondents' counsel also agreed that the issue was decided and the benefits should be extended. Consequently, the writ petition was disposed of.

Key Issues

1. Whether the petitioner, the Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate, is entitled to challenge the order dated 08.02.2024 passed by the Central Administrative Tribunal (CAT), Kolkata Bench, in O.A. No. 1667 of 2023 and M.A. No. 1191 of 2023, which granted the respondents the benefits of the 5th Pay Revision Committee's recommendations from 01.01.1996. Petitioner's contention: The petitioner's learned counsel 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 has been settled by the Apex Court in its dismissal of S.L.P. (Civil) No. 59005 of 2024 on 28.02.2025, which upheld the Telangana High Court's order in R. Siva Shankara Sastry & Ors. Vs. the Union of India & Ors. 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

Ct. No.4 D/L-6 19.03.2025 (Naba) W.P.C.T. 5 of 2025

The Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commissionerate. Vs. Abhijit Bhattacharyya & Ors.

Mr. Vipul Kundalia, Sr. Adv., Ms. Aishwarya Rajyashree, Mr. Anindya Kanan ...for the Petitioner

Mr. Debasish Ghosh, Mr. Debopriyo Karan ...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 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. 1667 of 2023 and M.A. No. 1191 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.

3.

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.

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 has already been affirmed

3 by the Apex Court as per the proceedings taken note of above.

6.

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.