Union of India Vs K Jayasimha

WRIT PETITIONS No.1141 OF 2021, 7332 OF 2021, 9493 OF 2021 , 9555 OF 2021 , 9698 OF 2021, 10138 OF 2021, 11137 OF 2021, 11181 OF 2021, 11196 OF 2021, 11203 OF 2021, 11219 OF 2021, 11265 OF 2021, 11304 OF 2021, 11308 OF 2021 , 11360 OF 2021, 11361 OF 2021, 11362 OF 2021, 11387 OF 2021, 11665 OF 2021, 11710 OF 2021, 11883 OF 2021, 11892 OF 2021, 12033 OF 2021, 12310 OF 2021, 12363 OF 2021, 12449 OF 2021 (S-CAT)

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IN W.P. No.9554 OF 2021

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BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

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THE CHAIRMAN CENTRAL BOARD OF INDIRECT

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W.P No.9554/2021 & connected matters

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TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

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THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

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THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC)

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AND :

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SRI. D.M. SOORI S/O M.P. SOORI AGED ABOUT 62 YEARS ASST.COMMISSIONER RESIDING AT SAVERA

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W.P No.9554/2021 & connected matters

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BEJAIKOTEKANI ROAD MANGALURU-575 004 ... RESPONDENT

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(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA.NO.170/01837/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME.

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IN W.P. No.1141 OF 2021

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BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

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THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

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THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

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THE COMMISSIONER CENTRAL TAX, C.R.BUILDING

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W.P No.9554/2021 & connected matters

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QUEEN'S ROAD BENGALURU-560 001

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THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

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THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 ... PETITIONERS

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(BY SHRI. B. PRAMOD, CGC)

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AND :

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V.S. PATILKULKARNI S/O SHIVANAGOUDA AGED ABOUT 61 YEARS RESIDING AT NO.54 9^TH MAIN, 21^ST CROSS N.S.PALYA, BTM 2^ND STAGE BENGALURU-560 076 ... RESPONDENT

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(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1. ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A. NO. 170/01836/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND 2. TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.

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W.P No.9554/2021 & connected matters

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5

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IN W.P. No.7332 OF 2021

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BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

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THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶49

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

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THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

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THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

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THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶53

W.P No.9554/2021 & connected matters

¶54

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THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

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(BY SHRI. B. PRAMOD, CGC)

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AND :

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D.P. UMADEVI W/O S.N. SREKANTAIAH AGED ABOUT 62 YEARS RESIDING AT NO.167 BALAJI REGENCY, 1^ST FLOOR 1^ST MAIN, CANARA BANK COLONY NAGARABHAVI ROAD BENGALURU-560 072 ... RESPONDENT

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(BY SHRI. M.A. NARAYANA, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) DECLARE THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01845/2018 AT ANNEXURE-A IS ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME ii)TO PASS ANY OTHER ORDER OR DIRECTION.

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IN W.P. No.9493 OF 2021

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BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

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W.P No.9554/2021 & connected matters

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2.	`7` THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001
3.	THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001
4.	THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001
5.	THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001
6.	THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001
7.	THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS
(BY S	HRI. B. PRAMOD, CGC)
AND	:

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K.G. RAVINDRA S/O K.G. GONAPPA AGED ABOUT 62 YEARS RESIDING AT NO.120, 1^ST CROSS

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W.P No.9554/2021 & connected matters

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1^ST MAIN, VINAYAKA LAYOUT HEBBAL KEMPAPURA

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BENGALURU-575 004 ... RESPONDENT

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(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.NO. 170/01839/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME.

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IN W.P. No.9555 OF 2021

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BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

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THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

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THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

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W.P No.9554/2021 & connected matters

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9 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

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(BY SHRI. B. PRAMOD, CGC)

¶81

AND :

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SRI. N. MANIVANNAN S/O K.C. NATESAN AGED ABOUT 63 YEARS RESIDING AT NO.2, EC-102 OMBR LAYOUT CHIKKABANASWADI BENGALURU-560 043 ... RESPONDENT

¶83

(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA.NO.170/01834/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME.

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W.P No.9554/2021 & connected matters

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10

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IN W.P. No.9698 OF 2021

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BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

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THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

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THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

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THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

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THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

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THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶95

W.P No.9554/2021 & connected matters

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THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

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(BY SHRI. B. PRAMOD, CGC)

¶99

AND :

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K. JAYASIMHA S/O K.S. KRISHNAMURTHY AGED ABOUT 61 YEARS RESIDING AT NO.75/3 NAVANEETHA APARTMENT KAVILAKSHMISHA ROAD V.V.PURAM BENGALURU-560 004 ... RESPONDENT

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(BY SHRI. B.S. VENKATESH KUKMAR, ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01833/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii)TO PASS ANY OTHER ORDER OR DIRECTION.

¶103

IN W.P. No.10138 OF 2021

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BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

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W.P No.9554/2021 & connected matters

¶107

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NORTH BLOCK NEW DELHI-110 001

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THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶110

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

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THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶112

THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

¶113

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶114

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶115

(BY SHRI. B. PRAMOD, CGC)

¶116

AND :

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PRAMOD MANNUR S/O N.T. MANNUR

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W.P No.9554/2021 & connected matters

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¶120

AGED 62 YEARS RESIDING AT NO.247 57^TH CROSS, 3^RD BLOCK RAJAJINAGAR BANGALORE-560 010 ... RESPONDENT

¶121

(SERVED, BUT UNREPRESENTED)

¶122

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1. TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.NO. 170/01838/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND 2. TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.

¶123

IN W.P. No.11137 OF 2021

¶124

BETWEEN :

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UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶126

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶127

W.P No.9554/2021 & connected matters

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14 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. S.S. GAYAKWAD S/O SAMBHAJIRAO TULASIRAM GALKWAD AGED 66 YAERS RESIDING AT B1 FLAT NO.102 AVON HOUSING CO-OPERATIVE SOCIETY KHADAKAKPADA, NEAR AXIS BANK KALYAN (WEST) MUMBAI-421 301 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

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W.P No.9554/2021 & connected matters

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¶131

A) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/0186/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND B) PASS ANY OTHER ORDER OR DIRECTION.

¶132

IN W.P. No.11181 OF 2021

¶133

BETWEEN :

¶134

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶135

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶136

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶137

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶138

THE SECRETARY DEPARTMENT OF PERSONNEL

¶139

W.P No.9554/2021 & connected matters

¶140

¶141

AND TRAINING NEW DELHI-110 001

¶142

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶143

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶144

(BY SHRI. B. PRAMOD, CGC)

¶145

AND :

¶146

SRI. GURURAJ ATGUR S/O RAMACHANDRA RAO AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT FLAT NO.318 3^RD FLOOR, SLV AND V6 GOLDEN NEST APARTMENT PART B, 21^ST MAIN NAGADEVANAHALLI MARIAPPANPALYA (INSIDE SIDDHAGANGA ARCH) BENGALURU-560 056 ... RESPONDENT

¶147

(SERVED, BUT REPRESENTED)

¶148

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01849/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND B) PASS ANY OTHER ORDER OR DIRECTION.

¶149

W.P No.9554/2021 & connected matters

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17

¶151

IN W.P. No.11196 OF 2021

¶152

BETWEEN :

¶153

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶154

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶155

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶156

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶157

THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

¶158

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶159

W.P No.9554/2021

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& connected matters

¶161

18

¶162

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶163

(BY SHRI. B. PRAMOD, CGC)

¶164

AND :

¶165

SRI. ASHOK KUMAR MUDHOL S/O ISHWARAPPA K. MUDHOL AGED 64 YEARS ASST. COMMISSIONER (RETD) RESIDING AT ANUGRAHA FLAT NO.108, MADHURA FLATS-II MADHURA ESTATE, KESHWAPUR HUBBALLI-580 023 ... RESPONDENT

¶166

(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

¶167

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01852/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION.

¶168

IN W.P. No.11203 OF 2021

¶169

BETWEEN:

¶170

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

¶171

W.P No.9554/2021 & connected matters

¶172

¶173

NORTH BLOCK NEW DELHI-110 001

¶174

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC)

¶175

AND :

¶176

SRI. ASHOK VITTAL RAO MANE S/O VITTHAL RAO

¶177

W.P No.9554/2021 & connected matters

¶178

¶179

AGED 66 YEARS ASST. COMMISSIONER (RETD) RESIDING AT FLAT NO.203 RAM-SRIDHAR APARTMENT 9^TH MAIN, 2^ND CROSS BTM LAYOUT 2^ND STAGE BENGALURU-560 076 ... RESPONDENT

¶180

(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

¶181

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01847/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION.

¶182

IN W.P. No.11219 OF 2021

¶183

BETWEEN :

¶184

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶185

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶186

W.P No.9554/2021 & connected matters

¶187

21 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : U.B. CHANDRASHEKARA S/O G. BASAVE GOWDA AGED 65 YEARS RESIDING AT D-4124/A 27 SREE KALMARDEESHWARA KRUPA 14^TH CROSS, 2^ND MAIN SIDDAVEERAPPA LAYOUT DAVANAGERE-577 004 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

¶188

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

¶189

W.P No.9554/2021 & connected matters

¶190

22

¶191

i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01844/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION AND ETC.

¶192

IN W.P. No.11265 OF 2021

¶193

BETWEEN :

¶194

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶195

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶196

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶197

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶198

THE SECRETARY DEPARTMENT OF PERSONNEL

¶199

W.P No.9554/2021 & connected matters

¶200

¶201

AND TRAINING NEW DELHI-110 001

¶202

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶203

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶204

(BY SHRI. B. PRAMOD, CGC)

¶205

AND :

¶206

K.R. SRIDHARA S/O K. RAMASWAMY AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT 303, 5^TH MAIN SLV AND V6, GOLDEN NEST APARTMENT H BLOCK, RAMAKRISHNANAGARA MYSURU-570 022 ... RESPONDENT

¶207

(BY SHRI. M.A. NARAYANA, ADVOCATE)

¶208

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01851/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION.

¶209

W.P No.9554/2021 & connected matters

¶210

24

¶211

IN W.P. No.11304 OF 2021

¶212

BETWEEN :

¶213

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶214

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶215

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶216

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶217

THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

¶218

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶219

¶220

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶221

(BY SHRI. B. PRAMOD, CGC)

¶222

AND :

¶223

SRI. GANAPATHI BHAT PRASAD S/O GANGHAR G AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT S2 NO.52 KUBERA ENCLAVE 2^ND CROSS, BHUVANESHWARI NAGAR HEBBAL BENGALURU-560 024 ... RESPONDENT

¶224

(SERVED BUT UNREPRESENTED)

¶225

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01848/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.

¶226

IN W.P. No.11308 OF 2021

¶227

BETWEEN :

¶228

UNION OF INDIA MINISTRY OF FINANCE DEPT OF EXPENDITURE NORTH BLOCK, NEW DELHI–110 001

¶229

W.P No.9554/2021 & connected matters

¶230

¶231

REP. BY ITS SECRETARY DEPT OF EXPENDITURE

¶232

GOVERNMENT OF INDIA MINISTRY OF FINANCE CBIC NORTH BLOCK NEW DELHI-110 001 REP. BY CHAIRMAN 3. THE UNION OF INDIA MINISTRY OF PERSONNEL PG AND PENSION, NORTH BLOCK NEW DELHI-110 001 REP. BY ITS SECRETARY DOPT 4. THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS, CBIC AGCR BUILDING, IP ESTATE NEW DELHI-110 002 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX PB NO.5400, C.R.BUILDING QUEEN’S ROAD BENGALURU–560 001 6. THE PAY AND ACCOUNTS OFFICER CUSTOMS AND CENTRAL EXCISE 1^ST FLOOR, ANNEXE II C.R.BUILDING, QUEEN’S ROAD BENGALURU–560 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC)

¶233

AND :

¶234

SRI. H.K. MUNEGOWDA S/O C. KEMPAIAH AGED 66 YEARS RESIDING AT NO.1537, 1^ST MAIN ROAD JUDICIAL LAYOUT, GKVK POST BENGALURU-560 064

¶235

W.P No.9554/2021 & connected matters

¶236

27

¶237

(RETIRED ASSISTANT COMMISSIONER OF CENTRAL EXCISE) ... RESPONDENT

¶238

(BY SHRI. M.A. NARAYANA, ADVOCATE)

¶239

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01621/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION.

¶240

IN W.P. No.11360 OF 2021

¶241

BETWEEN :

¶242

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶243

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶244

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶245

W.P No.9554/2021 & connected matters

¶246

28 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND :

¶247

SRI. K.S. VENKATESH MURTHY S/O K. SHANKARAIAH AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT ANANYA DOOR NO.4-466B NAVAGRAHA COLONY ALEVOOR ROAD MANIPAL-576 104 ... RESPONDENT

¶248

(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

¶249

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01850/2018 AT ANNEXURE-A AND

¶250

W.P No.9554/2021 & connected matters

¶251

¶252

DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.

¶253

IN W.P. No.11361 OF 2021

¶254

BETWEEN :

¶255

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶256

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶257

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶258

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶259

THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

¶260

W.P No.9554/2021 & connected matters

¶261

¶262

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶263

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶264

(BY SHRI. B. PRAMOD, CGC)

¶265

AND :

¶266

G.B. JAGADISHA S/O BASAPPA AGED 66 YEARS RESIDING AT ANUGRAHA 4^TH MAIN, TARALUBALU BADAVANE, VIDYANAGAR DAVANAGERE-577 005 ... RESPONDENT

¶267

(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

¶268

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01846/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.

¶269

W.P No.9554/2021 & connected matters

¶270

31

¶271

IN W.P. No.11362 OF 2021

¶272

BETWEEN :

¶273

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶274

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶275

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶276

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶277

THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

¶278

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶279

W.P No.9554/2021 & connected matters

¶280

¶281

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶282

(BY SHRI. B. PRAMOD, CGC)

¶283

AND :

¶284

SRI. S.V. SRINIVASAN S/O S.V. CHARI AGED 65 YEARS RESIDING AT 48, SHOP STREET NEAR K.R.COLONY BUS STOP BASAVANAGUDI BENGALURU-560 004 ... RESPONDENT

¶285

(SERVED, BUT UNREPRESENTED)

¶286

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01853/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.

¶287

IN W.P. No.11387 OF 2021

¶288

BETWEEN :

¶289

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF

¶290

W.P No.9554/2021 & connected matters

¶291

¶292

INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC)

¶293

W.P No.9554/2021 & connected matters

¶294

34

¶295

AND :

¶296

SRI. L. RAJASHEKAR S/O LAKSHMAIAH AGED 63 YEARS RESIDING AT NO.3 AMMA, 1^ST MAIN, 2^ND BLOCK THYAGARAJANAGAR BENGALURU-560 028 ... RESPONDENT

¶297

(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

¶298

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/017704/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION.

¶299

IN W.P. No.11665 OF 2021

¶300

BETWEEN :

¶301

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶302

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶303

W.P No.9554/2021 & connected matters

¶304

35

¶305

3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001
4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001
5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001
7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND :
SRI. T. CHANDRAMOULI
S/O T. NARAYANA
AGED ABOUT 63 YEARS
RESIDING AT NO.7, 1^STMAIN
WARD OFFICE ROAD
SANJAYNAGAR
BENGALURU-560 094 ... RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

¶306

W.P No.9554/2021 & connected matters

¶307

¶308

i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01857/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION.

¶309

IN W.P. No.11710 OF 2021

¶310

BETWEEN :

¶311

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶312

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶313

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶314

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶315

THE SECRETARY DEPARTMENT OF PERSONNEL

¶316

W.P No.9554/2021 & connected matters

¶317

¶318

AND TRAINING NEW DELHI-110 001

¶319

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶320

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶321

(BY SHRI. B. PRAMOD, CGC)

¶322

AND :

¶323

MR. JAMES S D’SOUZA S/O SHAHU S D’SOUZA AGED 66 YEARS ASST. COMMISSIONER (RETD) RESIDING AT 366, 6^TH CROSS 28^TH MAIN, BTM LAYOUT 2^ND STAGE BENGALURU-560 076 ... RESPONDENT

¶324

(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)

¶325

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01854/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AJND ii) PASS ANY OTHER ORDER OR DIRECTION.

¶326

W.P No.9554/2021 & connected matters

¶327

38

¶328

IN W.P. No.11883 OF 2021

¶329

BETWEEN :

¶330

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶331

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶332

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶333

THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶334

THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

¶335

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001

¶336

W.P No.9554/2021 & connected matters

¶337

¶338

THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS

¶339

(BY SHRI. B. PRAMOD, CGC)

¶340

AND :

¶341

B.H. NANDISH S/O HONNAPPAGOWDA AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT:86, 6^TH CROSS ROAD FURTHER EXTENTION OF MAHALAKSHMI LAYOUT BENGALURU-560 086 ... RESPONDENT

¶342

(BY SHRI. M.A. NARAYANA, ADVOCATE)

¶343

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01841/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION.

¶344

IN W.P. No.11892 OF 2021

¶345

BETWEEN :

¶346

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

¶347

W.P No.9554/2021 & connected matters

¶348

¶349

NORTH BLOCK NEW DELHI-110 001

¶350

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC)

¶351

AND :

¶352

SRI. S.B. SHINGENAVAR S/O BHEEMAPPA

¶353

W.P No.9554/2021 & connected matters

¶354

¶355

AGED 66 YEARS RESIDING AT NO.317 BHAGEERATHI DHAM 1^ST ADDITIONAL MAIN ROAD BHARATHI NAGAR DHARWAD-580 001 ... RESPONDENT

¶356

(SERVED BUT UNREPRESENTED)

¶357

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01855/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION.

¶358

IN W.P. No.12033 OF 2021

¶359

BETWEEN :

¶360

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶361

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶362

W.P No.9554/2021 & connected matters

¶363

42 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : MR. V.V. JOSEPH BABU S/O V.C. VARGHESE AGED ABOUT 61 YEARS RESIDING AT NO.877 8^TH MAIN, 13^TH CROSS SARASWATHYPURAM MYSORE-570 009 ... RESPONDENT

¶364

(SERVED BUT UNREPRESENTED)

¶365

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION

¶366

W.P No.9554/2021 & connected matters

¶367

¶368

QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01832/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT.

¶369

IN W.P. No.12310 OF 2021

¶370

BETWEEN :

¶371

UNION OF INDIA MINISTRY OF FINANCE DEPT OF EXPENDITURE NORTH BLOCK, NEW DELHI–110 001 REP. BY ITS SECRETARY DEPT. OF EXPENDITURE

¶372

GOVT. OF INDIA MINISTRY OF FINANCE CBIC NORTH BLOCK NEW DELHI-110 001 REP. BY CHAIRMAN

¶373

THE UNION OF INDIA MINISTRY OF PERSONNEL PG AND PENSION, NORTH BLOCK NEW DELHI-110 001 REP. BY ITS SECRETARY DOPT

¶374

THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS, CBIC AGCR BUILDING, IP ESTATE NEW DELHI-110 002

¶375

THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX PB NO.5400, C.R.BUILDING QUEEN’S ROAD BENGALURU–560 001

¶376

W.P No.9554/2021 & connected matters

¶377

¶378

THE PAY AND ACCOUNTS OFFICER CUSTOMS AND CENTRAL EXCISE 1^ST FLOOR, ANNEXE II C.R.BUILDING, QUEEN’S ROAD BENGALURU–560 001 ... PETITIONERS

¶379

(BY SHRI. B. PRAMOD, CGC)

¶380

AND :

¶381

SRI. V. SURESH KUMAR S/O D. VENKA PANDIT AGED 65 YEARS SUPERINTENDENT OF CENTRAL EXCISE (RETD) RESIDING AT FLAT NO.008 GROUND FLOOR KRISHNA REDWOOD APARTMENTS NO.392, SY NO.11/4 CHUNCHAGATTA VILLAGE UTTARAHALLI HOBLI GAURAVNAGAR, J.P.NAGAR 7^TH PHASE BENGALURU-560 078 ... RESPONDENT (BY SHRI. M.A. NARAYANA, ADVOCATE)

¶382

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01712/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE.

¶383

IN W.P. No.12363 OF 2021

¶384

BETWEEN :

¶385

UNION OF INDIA REPRESENTED THROUGH THE

¶386

W.P No.9554/2021 & connected matters

¶387

¶388

REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶389

THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001

¶390

THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001

¶391

THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC)

¶392

W.P No.9554/2021 & connected matters

¶393

46

¶394

AND :

¶395

SRI. K. KRISHNAMURTHY S/O GANAPATHY AGED 63 YEARS ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH WEST COMMISSIONERATE SP COMPLEX LALBAGH ROAD BENGALURU-560 027 PRESENTLY RESIDING AT NO.1759 N-HIG, A-2 BLOCK, 5^TH PHASE YELAHANKA NEW TOWN BENGALURU-560 064 ... RESPONDENT

¶396

(SERVED, BUT UNREPRESENTED)

¶397

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01703/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION.

¶398

IN W.P. No.12449 OF 2021

¶399

BETWEEN :

¶400

UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001

¶401

W.P No.9554/2021 & connected matters

¶402

47 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC)

¶403

AND :

¶404

SRI. V.S. BIKKANNAVAR S/O SIDDARAYAPPA AGEDA BOUT 62 YEASR RESIDING AT NO.146 SRI. CHOUDESHWARAI NILAYA

¶405

W.P No.9554/2021 & connected matters

¶406

¶407

1^ST R BLOCK, 20^TH B MAIN RAJAJINAGAR BENGALURU-560 010 ... RESPONDENT

¶408

(SERVED, BUT UNREPRESENTED)

¶409

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01835/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION.

¶410

THESE WRIT PETITIONS, HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 20.04.2022, COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY, P.S.DINESH KUMAR.J, PRONOUNCED THE FOLLOWING:-

¶411

W.P No.9554/2021 & connected matters

¶412

49

¶413

ORDER

¶414

All these writ petitions are filed by the Union of India, Ministry of Finance, challenging the common order dated March 4, 2020 in O.A. Nos.170/1621/2018 and connected cases except O.A. No.170/01622/2018.

¶415

We have heard Shri. B.Pramod, learned Central Government Counsel and Shri. B.S. Venkatesh Kumar for respondents. They submitted that the issue involved in these writ petitions are common and counter affidavit has been filed in W.P. No.1141/2021. Hence, we have heard all these cases simultaneously by adverting to the pleadings in the said writ petition.

¶416

Common facts in these writ petitions are,

¶417

respondents on each petition joined as Inspectors

¶418

W.P No.9554/2021 & connected matters

¶419

¶420

with the Central Excise Department. They have completed 24 years of service as on 01.09.2008.

¶421

ACP¹ Scheme was introduced with effect

¶422

from August 9, 1999. Respondents were given the benefit of first ACP, namely, first up-gradation in PB-2 with grade pay of Rs.4,800/with effect from 09.08.1999. They were promoted as Superintendents in 2001 in PB-2 with grade pay of Rs.2,800/-. On January 1, 2006, NFG/NFSG was given in PB-2 with grade pay of Rs.5,400/-. On December 24, 2006, second ACP was given in PB-3 with grade pay of Rs.5,400/-. On October 22, 2014, third financial up-gradation was given under MACP in PB-3 with Grade pay of Rs.6,600/-.

¶423

As per letter F.No.A-23011/29/2010-

¶424

Ad.IIA dated June 4, 2014, the Respondents were of the opinion that the NFG/NFSG granted between

¶425

1 Assured Career Progression

¶426

W.P No.9554/2021 & connected matters

¶427

¶428

01.01.2006 and 31.08.2008 would be counted/off-

¶429

set against financial up-gradation under MACP Scheme. A Show-cause notice dated August 4, 2014 was issued calling upon the respondent in W.P No.1141/2021 as to:

¶430

“(i) why the 3^rd financial upgradation to the Grade Pay of Rs.6600/- in PB-3 of Rs.1560039100/- under MACP Scheme granted to him with effect from 24.12.2012 should not be withdrawn as he has already been granted one promotion and two financial upgradations as mentioned above, and

¶431

(ii) why the excess of pay and allowances drawn and paid to him from 24.12.2012 on account of grant of the said 3rd financial upgradation to the Grade pay of Rs.6600/- in PB-3 under MACP Scheme should not be recovered.”

¶432

6. Respondent submitted his reply to the

¶433

show-cause notice. After hearing him, order dated June 29, 2018 was passed by the Commissioner of Central Excise, withdrawing third financial up-gradation to the grade pay of Rs.6,600/- in PB-3 under MACP Scheme and recovery of pay and

¶434

W.P No.9554/2021 & connected matters

¶435

¶436

allowances, if any, paid to him consequent to third financial up-gradation under MACP Scheme.

¶437

Feeling aggrieved, respondent filed the

¶438

instant O.A. before the CAT with a prayer inter alia to set-aside the order dated June 29, 2018 and for a consequential direction to restore the higher grade pay granted to him. The O.A. was contested by the petitioners. The CAT, on consideration of material on record and the contentions urged on behalf of both sides, vide common impugned order has allowed the O.A., holding that the respondents are eligible for third financial up-gradation despite the fact that he was given non-functional grade pay earlier. Hence, these writ petitions.

¶439

Shri. Pramod, learned CGC for the

¶440

Revenue submitted that the sixth Central Pay Commission recommended a systematic change in the ACP whereby all employees irrespective of

¶441

W.P No.9554/2021 & connected matters

¶442

53

¶443

hierarchical structure, would get the same benefit. The ACP Scheme was replaced by MACP² (Modified ACP), which provided for three up-gradations after 10, 20 and 30 years respectively in the successive grade-pay in the pattern of recommended revised pay band and grade pay as prescribed in the CCS(RP) Rules³ , 2008 and not in the promotional hierarchy under the ACP Scheme.

¶444

He further submitted that in para 8.1 of MACP Scheme, it is provided that grade-pay of Rs.5,400/- in PB-2 and Rs.5,400/- in PB-3 shall be treated as separate grade pay for the purpose of grant upgradating under MACP scheme. The superintendents in the Grade pay of Rs.4,800/- got NFG⁴ in grade pay of Rs.5,400/- in PB-2 after four years of regular service. On promotion to the post of Assistant Commissioner, they were placed in

¶445

2 Modified Assured Career Progression

¶446

3 Central Civil Services (Revised pay)

¶447

4 Non Functional Grade

¶448

W.P No.9554/2021 & connected matters

¶449

¶450

PB-3 with Grade pay of Rs.5,400/-. Thus, Superintendents are claiming MACP benefit, ignoring the NFG granted to them. According to him, respondents’ claim for financial up-gradation under MACP in the promotional hierarchy, goes against the intent of the MACP Scheme.

¶451

In substance, he submitted that the

¶452

non-functional grade given, have to be accountable for the purpose of grant of benefits under the MACP.

¶453

Shri. B.S. Venkatesh Kumar for the respondents in all cases submitted:

¶454

that some of the respondents had got their first promotion to the post of Superintendent before 09.08.1999, the date on which ACP Scheme was introduced. The promotion, so earned is treated as one count of upgradation. Some of the respondents had put

¶455

W.P No.9554/2021 & connected matters

¶456

¶457

in 12 years of service, as on 09.08.1999. Having regard to the stagnation in several Departments, the Central Government introduced the ACP with effect from 09.08.1999, which envisaged two financial up-gradations once in 12 years by way of granting pay scale attached to the next higher hierarchical post to be subsumed as and when actual promotion was granted. The respondents who had put in 12 years of service as on 09.08.1999, were given the pay scale that was attached to the post of Superintendent i.e first Financial up-gradation on 09.08.1999 from pay scale of Rs.6,500200-10,500/- to the pay scale of Rs.7,500250-12,000. This enhancement was subsumed as and when they got their regular promotion as Superintendents;

¶458

W.P No.9554/2021 & connected matters

¶459

¶460

the Central Government implemented the recommendation of the sixth CPC

¶461

retrospectively, from 01.01.2006, whereby the concept of pay band and grade pay were introduced. As provided in the Schedule to the CCS(Revised pay) Rules, 2008, the post of Superintendent carried two pay scales namely PB-2 with grade pay of Rs.4,800/initially and PB-2 with grade pay of Rs.5,400/- after four years. Accordingly, the pay of those respondents who had put in more than four years as on 01.01.2006 was fixed in PB-2 with grade pay of Rs.5,400/-. In case of other respondents, their pay was initially fixed in PB-2 with grade pay of Rs.4,800/- as on 01.01.2006 and enhanced to PB-2, with grade pay of Rs.5,400/- as and when they completed four years of service;

¶462

W.P No.9554/2021 & connected matters

¶463

¶464

the ACP Scheme was prevalent till 31.08.2008. All respondents who had put it more than 24 years of service were eligible for the benefit of the Scheme and their pay was revised in PB-3 with Grade pay of Rs.5,400/-;

¶465

• with effect form 01.09.2008, the Central Government introduced MACP, where under, an Officer would get up-gradation at the end of 10, 20 and 30 years of service, reckoned from the date of joining. The enhancement of

¶466

pay was restricted to next higher grade-pay in the recommended scale, as provided in Part-A, Section I of the Schedule to CCS(Revised Pay) Rules, 2008 instead of pay attached to the next higher hierarchical post. Accordingly, all respondents have been granted third financial up-gradation as and when they completed 30 years of service

¶467

W.P No.9554/2021 & connected matters

¶468

¶469

from the date of joining, in PB-3 with Grade pay of Rs.6,600/-.

¶470

In substance, learned Advocate for the

¶471

respondents in all cases, submitted that the NFG granted to the respondents cannot be counted as a financial up-gradation. In support of this contention, he urged that the Central Government have accepted the decision of the Madras High Court in the case of R. Chandrashekaran Vs. The Central Administrative Tribunal and others⁵ . He argued that the respondents are similarly situated and therefore, they are also entitled for the third up-gradation and the CAT has rightly held that the respondents are entitled for the benefit and prayed for dismissal these writ petitions.

¶472

We have carefully considered rival contentions and perused the records.

¶473

5 2014 SCC Online Mad 9003

¶474

W.P No.9554/2021 & connected matters

¶475

59 14. Undisputed facts of the case are,

¶476

respondents have joined service as Inspectors. They have been given the first financial upgradation in PB-2 with grade pay of Rs.4,800/-. When they were promoted to the post of Superintendent, they were given PB-2 with Grade pay of Rs.4,800/-. After completion of four years,

¶477

they have been given NFG in PB-2 with Grade pay of Rs.5,400/-. They have got the second ACP in 2006 in PB-3 with Grade pay of Rs.5,400/-. They have been given the third financial up-gradation in PB-3 with Grade pay of Rs.6,600/-, with effect from December 24, 2012.

¶478

Petitioners contend that the NFG given on 01.01.2006 in PB-2 with Grade pay of Rs.5,400/- must be treated as second financial upgradation.

¶479

W.P No.9554/2021 & connected matters

¶480

¶481

In the case of R. Chandrashekaran Vs. The Central Administrative Tribunal and others, the Madras High Court has held that it is not in dispute that R. Chandrashekaran had joined the service of Customs and Central Excise Department in 1982. He was promoted to the grade of Superintendent in April 2001.

¶482

Shri. R. Chandrashekaran was given third financial upgradation after completing 30 years of service. He was given the pay scale of Rs.15600-39100 in Pay Band-3 with Grade Pay of Rs.6600/- by order dated 12 December 2012.

¶483

The Revenue had stopped the Grade Pay of Rs.6600/- on the premise that the Ministry of Finance vide Circular dated April 8, 2013 had clarified that any further extension of benefits and III MACP with Grade Pay of Rs.6600/to Superintendents, who were in receipt of Non-

¶484

W.P No.9554/2021 & connected matters

¶485

¶486

Functional Grade under PB-2 with Grade Pay of Rs.5400/- as per II ACP, under PB-3 with Rs.5400/Grade Pay required the concurrence of the Do & PT. Chandrashekaran had challenged the same in OA No.675/2013 before the CAT challenging the circular dated 8 April 2013 and for a direction to permit him to draw the pay in the Grade Pay of Rs.6600/with arrears. The CAT, Chennai dismissed the O.A. and the same was challenged in the Madras High Court in W.P. No.19024/2014 and it was disposed of with the following directions:

¶487

“17. Since the Central Administrative Tribunal has taken a decision not withstanding the claim made by the petitioner and in view of our decision to direct the Department of Personnel, Public Grievances and Pensions to consider the issue once again, we set aside the order passed by the Central Administrative Tribunal dated 24 February 2014 in O.A.No.675 of 2013 and remit the matter to the Department of Personnel, Public Grievances and Pensions for fresh consideration. The Department of Personnel, Public Grievances and Pensions is directed to consider the 21 issue in extenso in the light of the provisions of MACP Scheme and

W.P No.9554/2021

& connected matters

the benefits given to the employees like the petitioner to count the nonfunctional scale for the purpose of ACPS. Such exercise shall be completed within a period of three months from the date of receipt of a copy of this writ petition.”

¶492

The Commissioner, while passing the

¶493

order dated June 29, 2018, impugned before the CAT has recorded in para 27 of his order as follows:

¶494

“27. Thus, the cases involved in the above judgments are not exactly similar to the cases of the officer. Notwithstanding the same, as regards the interpretation of para 8.1 of the Annexure to DOPT’s OM dated 19.5.2009 by the Hon’ble Tribunal, Madras upheld by the Hon’ble High Court of Madras, and the judgment dated 19.10.2011 of the Hon’ble High Court of Punjab & Haryana in CWP No.19387/2011, the judgment dated 26.11.2012 of the Hon’ble CAT Principal Bench, New Delhi in OA No.904/2012 and the judgment dated 24.08.2012 of the Hon’ble High Court of Delhi in W.P.(C) 5146/2012 in the case of UOI Vs Delhi Nurses Union (Regd.) and another, wherein it has been held that the financial upgradtions under the MACP Scheme has to be associated with the next higher promotional post, I find that, in the absence of specific orders from the DoPT modifying the existing features of the MACP Scheme, the existing features/provisions of the

¶495

W.P No.9554/2021 & connected matters

¶496

¶497

Scheme and related instructions issued by the DoPT and the CBEC shall hold.”

¶498

Further, in para 17 of the Statement of objections filed before the CAT, petitioners have taken a specific stand that in the case of Chandrashekaran , the Department has preferred an appeal against the verdict of the Madras High Court and the decision is still pending consideration before the Hon'ble Supreme Court of India.

¶499

In para 10 of the writ petition, the petitioners have contended that the directions of the Madras High Court in the case of Chandrashekaran , was referred to DoP & T for taking appropriate action. Initially, DoP & T vide communication, Dy. No.1078183 CR.15 dated 06.05.2015, had opined that since

¶500

Chandrashekaran had got only one promotion and the second ACP in the Grade pay of Rs.5,400/- was

¶501

given prior to implementation of MACP, he was

¶502

W.P No.9554/2021 & connected matters

¶503

¶504

entitled for grant of MACP in the Grade pay of Rs.6,600/- on completion of 30 years of service. Subsequently, on re-examination, DoP & T had clarified that grant of NFG was required to be counted as one financial up-gradation. It is further averred in para 11 that the initial advise of the DoP & T was communicated to the Chennai Commissionerate for taking appropriate action and filing compliance report before the Madras High Court.

¶505

Thus, in substance, petitioners have

¶506

complied with the directions of the Madras High Court in terms of DoP & T's initial opinion dated

¶507

06.05.2015. It is their case before the CAT, Bengaluru that they have challenged Madras High Court’s order before the Apex Court and the same is pending consideration.

¶508

W.P No.9554/2021 & connected matters

¶509

¶510

23. The Commissioner while ordering

¶511

withdrawal of third financial up-gradation, has held that in the absence of specific orders from the DoP & T modifying the features of the MACP, the existing instructions issued by the DoP & T and the CBEC⁶ are binding.

¶512

The upshot of the discussion is, the petitioners have complied with the directions of the Madras High Court in the case of Chandrashekaran

¶513

based on the initial opinion of the DoP & T. It is their present stand that the order of Madras High Court is under challenge and the adjudication is based on the existing instructions. This stand of the

¶514

petitioner is in violation of Article 14 of the Constitution of India.

¶515

It is settled that fixation of pay and other

¶516

benefits are within the domain of the executive. In

¶517

6 Central Board of Excise & Customs

¶518

¶519

the event, petitioners were to succeed in their challenge in Chandrashekara’s case, the Central Government shall suffer financial loss. At the same time, petitioners having complied with the order of the Madras High Court in Chandrashekara’s case, are bound to extend the same benefit to the respondents herein.

¶520

In view of the above, in our considered view, it would be just and appropriate to modify the

¶521

order passed by the CAT suitably.

¶522

Hence, the following:

¶523

ORDER

¶524

(a) These writ petitions are disposed of clarifying the impugned common order dated March 4, 2020 in O.A. 170/1621/2018 & connected cases, that the respondents shall be bound by the final

¶525

outcome of the decision of the Apex Court, in R. Chandrashekaran’s case .

¶526

W.P No.9554/2021 & connected matters

¶527

¶528

(b) In order to protect the Revenue, the

¶529

respondents are directed to file an undertaking before this Court that they shall refund the amount received by them pursuant to grant of third MACP

¶530

with Grade pay of Rs.6,600/- in PB-3, in case, petitioners succeed in the Apex Court in

¶531