Central Administrative Tribunal - Gauhati
Md Amdadul Islam vs Central Board Of Indirect Taxes And ... on 28 August, 2025
1
CENTRAL ADMINISTRATIVE TRIBUNAL
GUWAHATI BENCH
Original Application No. 040/00255/2025
&
Misc. Application No. 040/00167/2025
Date of order: This the 28th day of August 2025
HON'BLE MRS. HARVINDER OBEROI, JUDICIAL MEMBER
HON'BLE MR. M.L. SRIVASTAVA, ADMINISTRATIVE MEMBER
1. Md. Amdadul Islam
Aged about 53 years
Son of Late Abu Bakar Siddique
Superintendent in the Office of the Principal
Commissioner of CentralGoods and Service
Tax,Guwahati,
GST Bhawan, Kedar Road , Machkhowa
District- Kamrup (Metro) Assam
Pin- 781001
Mobile No:- 8638454664
E-mail :- [email protected]
2. Shri Sabir Ahmed
Aged about 57 years
Son of Late Yusufur Rahman
Superintendent in the Office of the Commissioner
(Appeals),GST Bhawan ,
Kedar Road ,Machkhowa ,
District- Kamrup (Metro), Assam
Pin- 781001.
3. Shri Joy Narayan Dev Mahanta
Aged about 54 years
Son of Late Dharma Kanta Dev Mahanta
Superintendent, Office of the Chief Commissioner,
GST and Customs
GST Bhawan, Kedar Road , Guwahati
NENGDEILH Digitally signed by O.A. No./255/2025 &
NENGDEILHEN
EN SINGSIT SINGSIT M.A. No./167/2025
2
Disrict- Kamrup (Metro), Pin -781001
4. Shri Satyen Bora
Aged about 56 years
Son of Late Nabin Chandra Kalita
Superintendent, Office of the Assistant Commissioner
CGST, Tinsukia Division (under Commissioner CGST
Dibrugarh)
Rangagora Road, Tinsukia, Pin-786125
5. Shri Hillal Kumar Brahma
Aged about 57 years
Son of Late Hari Bhusan Brahma
Superintendent, CGST Dhubri ,
. PIN-783301
6. Shri Shiv Sankar Basumatary
Aged about 59 years
Son of Late Ganesh Chandra Basumatary
Superintendent, Office of the Principal Commissioner
Central Goods and Service Tax, Guwahati,
GST Bhawan Kedar Road , Machkhowa, District-
Kamrup (Metro) Assam, Pin- 781001
7. Shri Nabajyoti Mahanta
Aged about 59 years
Son of Late Ranjani kanta Mahanta
Superintendent, In the Office of the Assistant
Commissioner Central Goods and Service Tax,
Guwahati Division II, GST Bhawan ,
Kedar Road , Machkhowa, District- Kamrup (Metro)
Assam, Pin- 781001
8. Shri Pranjal Bardalai
Aged about 58 years
Son of Late Balindra Nath Bardalai
Superintendent, Office of the Chief Commissioner,
GST and Customs, GST Bhawan, Kedar Road,
Guwahati,
District- Kamrup (Metro) Assam,
Pin- 781001
NENGDEILH Digitally signed by O.A. No./255/2025 &
NENGDEILHEN
EN SINGSIT SINGSIT M.A. No./167/2025
3
9. Shri Gautam Kakoti
Aged about 54 years
Son of Late Pradeep Kakoty
Senior Intelligence Officer, Directorate of Revenue
Intelligence, Guwahati Zonal Unit, District- Kamrup
(Metro) Assam,
Pin- 781005.
10. Shri Mukut Kalita
Aged about 59 years
Son of Late Prabhat Chandra Kalita
Superintendent, Office of the Principal Commissioner,
CGST, Guwahati, GST Bhawan, Machkhowa,
District- Kamrup (Metro), Assam,
Pin -781001.
11. Shri Hauzel Daniel
Aged about 51 years
Son of Late H. Kamzagin
Superintendent, Presently on deputation as Additional
Assistant Director, DRI Guwahati Zonal Unit,
Guwahati, District- Kamrup (Metro),
Assam, Pin-781005.
12. Shri Manas Mukherjee
Aged about 57 years
Son of Late Kamakhya Charan Mukherjee,
Superintendent, Office of the Principal Commissioner,
CGST, Guwahati,
GST Bhawan, Machkhowa,
District-Kamrup(Metro), Assam,
Pin -781001.
13. Shri Kaushik Sengupta
Aged about 56 Years
Son of Late Kalyan Kumar Sengupta
Assistant Director
Office of the Directorate of Revenue
Intelligence, Guwahati Zonal Unit,
Mainaak Towers First floor, Christian
NENGDEILH Digitally signed by O.A. No./255/2025 &
NENGDEILHEN
EN SINGSIT SINGSIT M.A. No./167/2025
4
Basti, G.S. Road , Guwahati, PIN-781005
District- Kamrup (Metro), Assam,
Pin- 781005.
14. Shri Nani Gopal Dey
Aged about 56 years
Son of Late Krishna Mohan Dey
Assistant Commissioner, office of the Commissioner
Audit, CGST, Shillong
Pin-793001
15. Shri Rideep Hazarika
Aged about 57 years
Son of Late Gopal Chandra Hazarika
Superintendent Commissioner of Audit, CGST Shillong,
Pin- 793001
16. Shri Bharat Daimary
Aged about 57 years
Son of Late Sarbeswar Daimary
Retired (VRS) Superintendent,
Office of the Principal Commissioner of Central Goods and
Service Tax, Guwahati, GST Bhawan , Kedar Road ,
Machkhowa, District- Kamrup (Metro) Assam,
Pin- 781001
Permanent Resident of Village- Sarania
Tangabari, Post Office- Salbari,
District-Baksa, BTR, Assam, Pin- 781320
17. Shri Shireswar Hazoary
Aged about 60 years
Son of Late Bhaba kanta Hazoary
Retired Superintendent, Central Goods and Service Tax,
CGST Bhawan, Guwahati, Permanent Resident of
Village-Lurigaon, Post Office-Nartap ( Sonapur)
District-Kamrup (Metro), Assam ,
Pin-782402
18. Shri Akhil Chandra Basak
Aged about 64 years
Son of Late Rabindranath Basak
NENGDEILH Digitally signed by O.A. No./255/2025 &
NENGDEILHEN
EN SINGSIT SINGSIT M.A. No./167/2025
5
Retired Superintendent , Office of the Assistant
Commissioner, CGST Bongaigaon Division
( Camp-Dhubri)
Permanent Resident of Ward No-2,
A.C Dasgupta Road, Dhubri, Assam
Pin-783301
19. Shri Agor Ali Mollah
Aged about 68 years
Son of Late Mofez Uddin Mollah
Retired Superintendent,Office of the Assistant
Commissioner ,Central Excise Dhubri ,
Permanent Resident of Village-Char Bidyapara,
Post Office-Assam Match Company Road , Dhubri,
District-Dhubri, Assam, Pin -783323
20. Shri Abdul Kader Zilani
Aged about 72 years
Son of Late Osman Goni
Retired Superintendent of Customs Division Dhubri,
Permanent Resident of Ward No.XI(Eleven)
Idd-Gah-field,
Dhubri, Post Office-Dhubri ,Assam
Pin-783301
21. Shri Hitesh Chandra Medhi
Aged about 60 years
Son of Late Kalindra Nath Medhi
Retired Superintendent, Office of the Commissioner
( Appeals),GST Bhawan Guwahati,
Permanent Resident ofP. B Road, Suhagpur, Post office-
Rehabari , Guwahati,District-Kamrup (Metro) Assam,
Pin-781008
22. Shri Monoj Kumar Khakholary
Aged about61years
Son of Late Purna Nanda Khakholary
Retired GST Superintendent, CGST Dhubri,
Resident of Dolaigaon (Bakhrapara) near Bongaigaon
University, Ward No 14, Post Office-Bongaigaon ,Pin-
783380
NENGDEILH Digitally signed by O.A. No./255/2025 &
NENGDEILHEN
EN SINGSIT SINGSIT M.A. No./167/2025
6
23. Shri Pradip Kumar Dey
Aged about 61 years
Son of Late Dhanesh Chandra Dey
Retired Superintendent,Office of the Principal
Commissioner, CGST Guwahati
Resident of Pragati Path, Bye lane-3
House No 40A, Post office - Odalbakra
Guwahati, Assam, Pin-781034
24. Shri Sankar Kumar Bhadra
Aged about 66 years
Son of late Digendra Chandra Bhadra
Retired Superintendent of CGST & Central Excise
Division, Dhubri ,
PIN-783301
25. Shri Basanta Kumar Brahma
Aged about 63 years
Son of Late Katimmal Brahma
Retired Superintendent , Office of the Principal
Commissioner, CGST Guwahati, Resident of House No.
12, Puberun Nagar, Satgaon, Guwahati, Assam, Pin-
781171.
26. Shri Abhijit Ghosh
Aged about 73 years
Son of Late Binod Chandra Ghose,
Retired Superintendent, Office of the Assistant
Commissioner, Central Excise and Service Taxes,
Dhubri Division,Dhubri,Pin-783301, Assam
Permanent Resident of Siddha Happyville (Flat No
FERN 1605), Rajarghat Chowmatha ,Bhatenda Post
office Rajaghat District- North 24 Paraganas West
Bengal - 700135
(Common Cause of action)
......Applicants
NENGDEILH Digitally signed by O.A. No./255/2025 &
NENGDEILHEN
EN SINGSIT SINGSIT M.A. No./167/2025
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-AND-
1. The Union of India
represented by the Secretary (Revenue)
to the Government of India,
Ministry of Finance, North Block,
New Delhi, PIN- 110011
2. The Secretary to the Government of
India, Ministry of Finance, Department
Of Expenditure, North Block,
New Delhi, PIN- 110001
3. The Chairman
Central Board of Indirect Taxes and
Customs, Department of Revenue
North Block, New Delhi, PIN- 110001
4. The Chief Commissioner
CGST, Central Excise & Customs,
Guwahati Zone, GST Bhawan,
Kedar Road Machkhowa,
Guwahati, Assam, PIN-781001
......Respondents
Present:
For applicant (s) : Sri Adil Ahmed,
Ms. S. Das, Ms. R. Lakra
For respondents : Sri R. Hazarika, Addl. CGSC
ORDER (ORAL)
PER: MRS. HARVINDER OBEROI, MEMBER (J):
Sri A. Ahmed, learned counsel for the applicants submits that he has filed M.A. No. 167/2025 to move OA. NENGDEILH Digitally signed by O.A. No./255/2025 & NENGDEILHEN EN SINGSIT SINGSIT M.A. No./167/2025 8 No. 255/2025 jointly in a single application under Rule 4(5)(a) of CAT (Procedure) Rules, 1987, since the issue involved in this case is identical one and seeking similar relief from the same respondents.
2. Keeping in view the above, M.A. No. 167 of 2025 stands allowed.
3. Sri Adil Ahmed, learned counsel for the applicants submits that applicants 26 in number have filed the instant O.A. due to obstinance of the respondents.
4. Learned counsel submits that various Benches of this Tribunal have already dealt with the issue as raised by the applicants in the present O.A. and the same has been decided in favour of the employees. He further draws the Orders passed by the CAT, Hyderabad Bench in O.A. No. 21/1089/2019 & Batch and also the Order passed by the Hon'ble High Court of State of Telengana in Writ Petition No. 10490 of 2024 upholding the Order of the CAT, Hyderabad Bench.
NENGDEILH Digitally signed by O.A. No./255/2025 & NENGDEILHEN EN SINGSIT SINGSIT M.A. No./167/2025 9 He further submits that some of the Orders passed by the CAT, Hyderabad Bench have gone upto the Hon'ble Apex Court wherein the SLP (Civil) Diary No. (S) 59005/2024 preferred by the respondents was also dismissed vide Judgment and Order dated 28.02.2025. Therefore, respondents are very aware of all these proceedings. Yet applicants, who are eligible, being denied to them illegally. Applicants approached before the respondents by submitting their individual representations on different dates, more than a year has already gone by, and respondents are yet to react to the said representations. He submits that the issue of enhancement of pay scale corresponding to the post of Inspectors and Superintendents of the Central Excise and Customs Department w.e.f. 01.01.1996 is already settled.
5. Issue notice. Since Sri R. Hazarika, learned Addl. CGSC has appeared on behalf of the respondents hence, issuance of notice to them is dispensed with. Sri Hazarika, learned Addl. CGSC for the respondents does not deny the NENGDEILH Digitally signed by O.A. No./255/2025 & NENGDEILHEN EN SINGSIT SINGSIT M.A. No./167/2025 10 factual position. He submits that the representations of the applicants are being look into by the competent authority.
6. Be that as it may, since the representations of the applicants are more than a year old and the issue has already been dealt with at length and also upheld by the Hon'ble Apex Court, we also would not like to take any divergent view. In view of the same, we direct the competent authority amongst the respondents to decide on the representations of the applicants and to pass a reasoned and speaking order. Needless to say in case the representation of the applicants find favour with the respondents, the applicant shall be eligible for grant of all consequential benefits in terms of the direction issued by the Hyderabad Bench of this Tribunal. This exercise shall be completed within a period of 3 months from the date of receipt of certified copy of this order.
7. Applicants are directed to serve copy of the O.A along with copy of this order to the Respondents within a week. NENGDEILH Digitally signed by O.A. No./255/2025 & NENGDEILHEN EN SINGSIT SINGSIT M.A. No./167/2025 11
8. With the above directions, the O.A as well M.A stands disposed of with no order as to costs.
(M.L. SRIVASTAVA) (HARVINDER OBEROI)
MEMBER (A) MEMBER (J)
/PB/SS/
NENGDEILH Digitally signed by O.A. No./255/2025 &
NENGDEILHEN
EN SINGSIT SINGSIT M.A. No./167/2025