The Principal Commissioner of Cgst and Cx, Kolkata North Cgst and Cx Commissionerate Kolkata North Vs Arindam Roy and Ors. — Calcutta HC (2025) — LawSathi Research

The Principal Commissioner of Cgst and Cx, Kolkata North Cgst and Cx Commissionerate Kolkata North Vs Arindam Roy and Ors. — Calcutta HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

No substantive relief to the petitioner; the Writ Petition was disposed of as infructuous. In CAN 1 of 2025, the wife of deceased respondent no. 36 was substituted in his place.

Issue for consideration

Whether the respondents (applicants before the C.A.T., Inspectors in the Central Excise & Customs Department) are entitled to the benefits of the 5th Pay Revision Committee's recommendations with effect from 01.01.1996 rather than from the year 2004. +1 more

Ratio / Principle

The present writ proceedings have become infructuous, as the petitioner's entitlement to the 5th Pay Revision Committee benefits with effect from 01.01.1996 has already been affirmed by the Apex Court in the proceedings taken note of; accordingly, nothing remains to be considered and the Writ Petition is disposed of.

Key takeaways

The wife of deceased respondent no. 36, as described in paragraph 6 of the CAN application, is substituted in place of respondent no. 36, and CAN 1 of 2025 is disposed of.ratio¶12

Detailed headnote1 paragraphs

W.P.C.T. 80 of 2025 (decided 05.05.2025) — The Principal Commissioner of CGST & CX, Kolkata North CGST & CX Commissionerate (Union of India) v. Arindam Roy & Ors.: The Union had challenged the order dated 05.02.2024 of the C.A.T., Kolkata Bench (O.A. No. 148 of 2024, M.A. No. 134 of 2024), which granted the respondents — applicants/Inspectors in the Central Excise & Customs Department — the benefits of the 5th Pay Revision Committee's recommendations with effect from 01.01.1996 instead of from 2004. Counsel for the petitioner conceded that the identical issue had been settled by the Telangana High Court in R. Siva Shankara Sastry & Ors Vs. the Union of India & Ors (Writ Petition No. 10490 of 2024, order dated 09.08.2024), whose challenge by the Union through S.L.P. (Civil) No. 59005 of 2024 was dismissed by the Apex Court on 28.02.2025. Finding the petitioner's entitlement thereby affirmed, the Bench (Madhuresh Prasad, J. and Supratim Bhattacharya, J.) held the writ proceedings infructuous and disposed of the petition. CAN 1 of 2025 was disposed of by substituting the wife of deceased respondent no. 36 (died 30.12.2024) in his place.

05.05.2025 (M/L-28) Ct. No.4 (B.K.N.)

W.P.C.T. 80 of 2025 With

CAN 1 of 2025

The Principal Commissioner of CGST & CX, Kolkata North CGST & CX Commissionerate Vs.

Arindam Roy & Ors.

Mr. Vipul Kundalia, Ms. Aishwarya Rajyashree

...for the Petitioner

Mr. Debasish Ghosh, Mr. Debopriyo Karan

...for the Respondents

In Re: CAN 1 of 2025

An application has been filed for substitution of the legal heirs of respondent no. 36 who has passed away on 30.12.2024. Copy of death certificate has been enclosed with the CAN application. The legal heir to be substituted, namely the wife of respondent no. 36 has been described with details in paragraph 6 of the CAN application.

Let the wife of deceased respondent no. 36 as per description in paragraph 6 of the CAN application be substituted in place of respondent no. 36.

Application being CAN 1 of 2025 is thus disposed of.

2

In Re: W.P.C.T. 80 of 2025

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 the Union of India before this Court assailing the order dated 05.02.2024 passed by the C.A.T. in O.A. No. 148 of 2024 and M.A. No. 134 of 2024.

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 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.

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 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.)