Central Administrative Tribunal - Allahabad
Ajit Singh Gahlawat vs Central Goods And Service Tax on 24 July, 2020
/ Open Court CENTRAL ADMINISTRATIVE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD Allahabad, this the 24th day of 1uly, 2020 Present:
Hon'ble Mr. Justice Bharat Bhushan, Member-} Hon'ble Mr. Devendra Chaudhary, Member-j\ Original Application No. 330/0296/2020 (U / S 19, Administrative Tribunal Act, 19851
1. Ajit Singh Gahlawat, aged about 48 years, son of, Sri lshwar Singh Gahlawat, Presently posted as Superintendent, under the CGST Commissionerate, Ghaziabad-U .P. Alzash Deep, aged about 48 years, son of, Late Gopal Lal, Presently posted as Superintendent, NOIDA, under the CGST Commissionerate, NOIDA-U .P. Alok Chaudhary, aged about 53 years, Son of, Late Raghuvir Singh, Presently posted as Superintendent, under the CGST Cornmissionerate, Dehradun.
4. Alok Kumar Ve:i:ma, aged about 57 years, son of, Late Chikhuri Ram , Presently pos'.ed as Superintendent, at Jaunpur under the CGST Cornrnissionerate, Allahabad-
(U.P.).
5. Amar Kumar Rai , aged about 51 years, son of, Late Sri Hira Rai, Presently posted c:S Superintendent at NOIDA, under the CGST Audit Commissionerate, NOIDA-U.P .
6. Ambuj Srivastava, aged about 51 years, son of, Late I Harish Chandra Srivastava, Presently posted as Superinte ndent al ~ (.Gee) u ~ the CGS1' Commissionerate, Mec:.--:1:1;Ui:-P. ~ l-1 1\ 2.I Ft-P,:, Ab ~ I\\.. .A)_ --J....~ ·"J.....C
7. Amit Jain, aged about 51 years, sc,n of, Sri Mahendra Kumar Jain, Presently posted as Superintenden! at ..
Muzaffa.rnagar under the CGST Com:missionerate , Meerut-U.P. ;
Ill J
2
B. Amit Kumar, aged about 58 years, son of, Late Bal Krishna
Sankar, Presently posted as Superintendent, in the Office of, the Assistant Commissioner, Customs (Preventive) Division, Bareilly, Customs(P) Commissionerate , Lucknow-U.P.
9. Anand Singh, aged about 51 years, son of, Late R.B. Singh, Presently posted as Superintendent, NOIDA, under the CGST Commissionerate , NOIDA-U.P.
10. Anil Kumar Gupta, aged about 59 years, son of, Sri M.C. Gupta, Presently posted as Assistant Commissioner, at the CGST Commissionerate , Allahabad-U.P.
11. Anil Kumar Mittal , aged about 54 years, son of, Late Mool Chand Mittal, Presently posted as Superintendent at Saharanpur, under the CGST Commissionerate , Meerut- U.P .
12. Anu Kumar, aged about 49 years, son of, Sri Shyam Sunder, Presently posted as Superintendent at Haridwar, under the CGST Audit Cornrnissionerate , Dehradun.
I
13. Anupam Joshi, aged about 52 years, son of, Late Anand k~,-'"')_ 1 0 :
Prakash Joshi , Presently posted as Superintendent, at B:ffi .s:r.:0, bbfiI. 1 Dd,~'-~"' "' b~s d c.c. o ~~ i J;,M1 e--1.,,+ .J .0 ne t-\ef"l "'- l' Ii-. l:in rt , on loan 1rom t-he. :C-vS Cornnnss1oner ate, Ilekadur..
£ e,/ · , l , ,, ""'"' _..--........_, j.._
14. Anurag Sharma, aged about 50 years, son of, Late J.M .
Lauthy,ey, Pre sently posted as Superintendent, at Dehradun under the CGST Cornmissionerate , Dehradun.
15. Arshad Hussain, aged about 50 years , son of, Sri Sagir Ahmad, ?resently posted as Superintendent at Kanpur, unde r the CGST Comrnissionerate , Kanpur-U.P.
16. Arnn Khnka, aged about 53 years, son of Late L.S. l{.1mka, Pre sently poste d as Superintendent, at Dehradun under the CGST Cornrnissionerate , Dehradun.
17. Arnn Kumar, aged about 51 years, son of, Late Rarnpal Singh, Presently posted as Superintendent at Meerut, under the CGST Commissione rate , Meerut-U.P. ~ · -- ")\c.'lO aged about 58 years, son of, ~ W e.
0·°'-·· Presently posted as Assistant AZ Commis sione r at Bareilly, under the CGST Commis sione rate, Gautam Buddha Nagar- U.P .
Arun Singh , aged about 55 years, son of, Sri Indra Raj Singh , /\Pre sently posted as Superin tendent under the I• /:\, { k..A N . V R CG ST Commis sionerat e, .l:\¼lahahad -U.P. ~~ I /.-. 1\ }. \ ), ) --1:,, · ~(• .... . 1• l L
20. Ashok Kumar Gupta , aged about 50 years, son of, Sri Uma Shankar Gupta , Presentl y posted as Superin tendent at Ka npur , under the CGST Commis sionerat e , Kanpur-U .P.
21. Ashok Kumar Pandey , aged about 51 years, son of, Sri S.D. Pandey , Presentl y posted as Superin tendent, NOIDA, under the CGST Commis sionerat e , NOIDA-U.P.
22. Ashutos h Mishra , aged about 37 ye ars, son of, Late Shiv Nayak Mishra , Presentl y posted as Inspecto r at the CGST and Ce ntral Excise Division , Faizaba d, under the CGST Comrnis sionerat e, Allahaba d-U .P.
23. Avadhe sh Kumar , aged about 58 years , son of, Sri Januki Prasad , Presentl y posted as Superint E> ndent, Gre ater NOIDA, under the CGST Commis sionerat e , Gautam Buddha Nag ar-U .P.
24. Avinash Kuma r Shukla, aged about 53 ye ars, son of, Sri Jagdish N:uai n Shukla, Pre sently posted as Superin tend e nt at Kanpur , under the CGST Comrnis sione rate , Kanpur-U.P. "-_ 25 . Baldev Prasad Khandur i , aged about 54 years, son of, Sri ,· ·:I:,.-_ -~-:. -,c ·c Kirat Ram Kh andl\ri , Present J poste d as Superm A.u,.s ,~ , t- bi·HLv-1, [.J.J or, cltf<,..tfl'h ~ 1-il>"" h,..1 ,._.,~.., I o\eftl~\t<I(.~+ tend0r1t , at Delhi,e nd er ~ vGST Co mission erate , Meerut- U.P. 26 . Balram, aged about 56 years , son of, Sri Ramju Ram, Pre se ntly post e d as Superin tendent, at the CGST Division , Rae Bareilly , under the CGST Comrnis sionerat e , Allahab ad-U.P .
27. Bhay Ram Maurya , age d about 46 ye ars , son of, Sri Bans Raj Maurya, Prese ntly poste d as Inspecto r , under the CGST and Central Excise Commis sionerat e, Allahaba d- U.P .
L-- ., L--i._ ·1.1.
2s. Bhuwn_eshwar Pas~~~•- ,~~~-i.al'out 50 years, son of, Sri t Ra~mJee Paswat\,· P{esently posted as Superintendent at Rudrapur, under the CGST Commissionerate, Dehradun.
29. Braj Bhushan Kumar, aged about 50 years, son of, Sri Ramayan Kuar, Presently posted as Superintendent, Greater NOIDA, under the CGST Commissionerate , Gautam Buddha Nagar-U.P.
30. Brijender Singh Sodhi, aged about 51 years, son of, Late J.P. Singh, Presently posted as Superintendent, Greater NOIDA, under the CGST Commissionerate, Gautam Buddha Nagar-U.P.
31. Chandra Bhushan Rai, aged about 51 years, son of, Sri Ramawatar Rai, Presently posted as Superintendent, NOIDA, under the CGST Commissionerate, NOIDA-U.P.
32. Chandra Mohan Bali, aged about 51 years, son of, Late G.P. Bali, Presently posted as Superintendent, Sikandrabad, under the CGST Commissionerate, Gautam Buddha Nagar-U.P.
33. Chandra Prakash, aged about 53 years, son of, Late Khern Chandra, Presently posted as Superintendent, NOIDA, under the CGST Audit Commissionerate, NOIDA-U.P.
34. Dal Chand, aged about 54 years, son of, Sri Ram Ratan Singh, Presently posted as Superintendent, Meerut, under the CGST Cornmissionerate, Meerut-U.P.
35. Daya Shankar, aged about 53 years, Presently posted as Superintendent, Greater NOIDA, under the CGST Comrnissionerate, Gautam Buddha Nagar-U.P.
36. Daya Shankar Dubey, aged about 55 years , son of, Sri Rajendra Prasad Dubey, Presently posted as Superintendent at Roorkee, under the CGST Comrnissionerate, Dehradun.
37 . Deepak Kumar Sharma, aged about 51 years, son of, Sri Satyavan Sharma , Presently posted as Superintendent, NOIDA, under the CGST Commissionerate, NOIDA-U.P. 38 . Dinesh .Arora, aged about 51 years , son of, Sri Jagdish Chandra Arnra , Presently posted as Superintendent, at r J Bareilly, und er the CGST Com mis sion erat e, Gautam Bud dha Nagar-U.P. 39_ Gaj end ra Singh, age d abo ut 57 yea rs, son of Late Dha ram Singh Kas hya p, Pre sen tly pos ted as Sup erin tend ent, NOIDA, und er the CGST Audit Com mis sion erat e, NOIDA-
U.P.
40. Gaj end ra Singh, age d abo ut 50 yea rs, son of Late Babu Singh, Pre sen tly pos ted as Sup erin tend ent at Kashipur, und er the CGST Com mis sion erat e, Deh rad un.
41. Gul sha n Kumar Bhalla, age d abo ut 52 yea rs, son of, Sri Nan d Lal Bhalla, Pre sen tly pos ted as Sup erin tend ent at Deh rad un, und er the CGST Com mis sion erat e, Dehradun.
42. Han um an Pra sad , age d abo ut 51 yea rs, son of Sri Gopal Dutt Bhatt. Pre sen tly pos ted as Sup erin tend ent at Gha ziab ad, und er the CGST Commissionerate, Gha ziab ad.
43 . Him ans hu Agarwal, age d about 52 yea rs, son of, Late N.K. Aga rwa l, Pre sen tly pos ted as Sup erin tend ent at Meerut, und er the CGST Audit Commissionerat e, Meerut.
44. Himanshu Shekhar, age d about 55 yea rs, son of, Late N.C .
Cha udh ary , Pre sen tly pos ted as Sup erintendent, Gre ater NOIDA, und er the CGST Commis sionerate, Gautam Bud dha Nagar-U.P.
45. Jeevan Singh Bhainsora, age d about 55 yea rs, son of, Late Badri Singh Bhainsora, Presently pos ted as Sup erin tend ent , NO IDA, und er the CGST Com mis sion erat e, NOIDA-U.P.
46. Jite ndr a Singh Tamar, age d about 55 yea rs, son of, Late Devi Singh, Presently pos ted as Sup erintendent, NOIDA, und er the CGST Audit Commissionerat e, NOIDA-U.P.
47. Jug end ra Kumar, age d about 59 yea rs, son of, Sri Yad Ram, Presently pos ted as Superin tendent, Greater NOIDA, und er the Customs Comrnis sionerate NOIDA-U.P .
48. Lal Babu Prasad, age d about 52 years, son of, Late Sripati Pra sad , Pre sently pos ted as Sup erintendent, NOIDA, und er the CGST Commissionerate, NOI DA-U.P. / (, \ M d - Pals · h a an mg , age d a b out 56 years, son of, Sri Ant:Ran, ~\,\ IP l\ ~ -IC 1\/c; I~ Singh, Pre sently posted as Superintendent, NOIDA, under the CGST Commissionerate, NOIDA-U.P. so. lV!anoj Kumar, aged about 53 years, son of, Late Raghuvir Singh, Presently posted as Supe rintendent, NOIDA, under the CGST Audit Commissionerale, NOIDA-U.P .
51. Manoj Kumar, aged about 51 years, son of, Late Raj Kumar Agarwal, Prese ntly posted as Superintendent, Greater NOIDA, unde r the Customs Commissionerate, NOIDA- U.P.
52. Manoj Kumar, aged about 51 years, son of, Late A.N. Srivastava , Hr.~ I cl "1" ,, ·1 Presently posted as Superintendent at It--
,· <' ~·--.- ~ n n , Dehradun.
under the CGST Audit Commissionerate,
53. Manoj Kumar Sharma, aged about 50 years, son of, Bani Singh Sharma, Presently posted as Superintendent, Greater NOIDA, under the CGST Commissionerate, Gautam Buddha Nagar-U.P.
54. Milind Kumar, aged about 51 years, son of, Sri Chandrashekhar, Presently posted as Superintendent, NOIDA, under the CGST Commissionerate, NOIDA-U.P.
55. Mohd. Suhail Talib, aged about 52 years, son of Late Razaaul Haque Sid~iqui, Presently posted a_s ~ Superintendent at Handwar, under the CGST ~ t--:; / _c, ..,, 'l..o Commissionerate, Dehradun. ·'- -
56. Mukesh Chandru Kharkwal, aged about 53 years, son of, Ram Datt Kharkwal, Presently posted as Superintendent at Meerut (CCO), under the CGST Commissionerate, Meerut.
57. Musheer Ahmad Khan, aged about 51 years, son of, Late Ghaffar Ahmad Khan, Prese ntly posted as Superintendent, NOIDA, under the CGST ;:7;1 Commissionerate, NOIDA-
·""-.__ U.P . -- ~,,-;, ( (1-L!:'.7'-
.
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58. Nakshatra Pal, age d a b ou 1 56 years ' son of, Late Jaissi Lal, Presently posted as Superintendent, Greater NOIDA, under the CGST · C ommissionerate, Gautam Buddha Nagar-U.P. .,' ').
/If 7 of, Late Nave en Kumar Saxe na, aged abou t 54 year s, son 59 , nden t at R,A. Saxe na, Pres ently post ed as Supe rinte adun .
Hari dwar , unde r the CGST Com miss ione rate, Dehr Shrikant
60. Pankaj Mishra, aged abou t 52 year s, son of, Late t at the Mishra, Pres ently post ed as Supe rinte nden Cust oms Division, Gora khpu r-U.P .
Sri Vijay
61. Pawa n Kumar Singh, aged abou t 59 year s, son of, Assi stant Shan kar Sing h, Pres ently post ed as Cust oms Com miss ione r, Customs(P), Vara nasi, unde r Com miss ione rate, Lucknow.
of, Late
62. Prad eep Kumar Biswas, aged abou t 54 year s, son NOIDA, S.N. Biswas, Pres ently post ed as Supe rinte nden t, A-U.P. unde r the CGST Com miss ioner ate (App eals) , NOID Chid dha
63. Prata p Sing h, aged abou t 54 year s, son of, Late Grea ter Ram, Pres ently post ed as Supe rinte nden t, Gaut am NOIDA, unde r the CGST Com miss ioner ate, Budd ha Nagar-U.P .
of, Sri
64. Prav een Kumar Saga r, aged abou t 54 year s, son t, Agra , Ram Char an, Prese ntly post ed as Supe rinte nden unde r the CGST Com miss ioner ate, Agra-U.P .
Sing h,
65. Prem Sing h, aged abou t 50 year s, son of, Sri Jiraj r the Pres ently post ed as Insp ector , Grea ter NOIDA, unde Cust oms Com miss ioner ate, NOIDA-U.P. Prem
66. Raje ev Saxe na, aged abou t 50 year s, son of, Sri Baha dur Saxe na, Prese ntly post ed as Supe rinte nden t, C E, :,j' NOIDA-
NOIDA, unde r the .~ust oms Corn miss ioner ate, U.P. J \s--& -..,, "·-, c-
Sri Om
67. Raj Kumar Sharma, aged abou t 55 year s, son of, Bareilly, Prak ash Sharma, Prese ntly post ed as lnspe ctor, Budd ha unde r the CGST Com miss ioner ate, Gaut am Nagar-U.P. of, Sri
68. Raje ev Kumar Pharswal, aged abou t 50 year s, son nden t, Onka r Singh, Prese ntly poste d as Supe rinte ate, Muzaffarnagar, unde r the CGST Corn miss ioner Meer ut-U.P. I • I Li I I• H Raj eev Kum ar Sha rma , age d abo ut .
Pra kas h Sha rma , Pre sen tly pos 48 yea rs, son of Sn Jai ted S . ' • De hra dun , und er the CGST Com rnis as upe nnt end ent sion era te, Deh rad un. , Raj e ndr a Pra sad Cha ndo la age .. d 59 S.P. Cha ndo la, Pre sen tly ' pos yea rs, son of, Late te d a S .
Gre ate r NO lDA , und er the CG s upe rmt end e nt
ST C . .
Gau tam Bud dha Nag ar-U .P. ornm1ss1onerate '
'
71. Raj e sh Kum ar, age d abo ut 54 yea rs, son of, Late Par sadi Lal , Pre sen tly pos ted as Sup erin ten den t, NOIDA, und er the CG ST Aud it Cor nrn issi one rate , NOIDA-U.P .
72 .
Raj esh ~u1 :: ~~~~-~\ ; g,ed abo ut 55 yea rs, son of, Sri Ish war "!H an Sm ha, Pre sen tly pos ted as Sup erin ten de nt, NO lDA , und er the CGST Audit Cor nrn issi one rate , NOIDA-
U.P.
73. .. SI b. ,., ,, .
1 1 h' Le. r (, N C.,, ""'-'~ o-Vt-. .--
Ra)lv Ran jan , age d abo ut~ yea rs, son of, ~n=\ MiH - , ,I(
hee Lal, ·~ J' _, .
Pre se ntly pos ted as Sup erin ten den t, Gha ziab ad, und er the CG ST Com rnis sion era te , Gha ziab ad- U.P. .
74. Ram Pra kas h Pus M ,1\,1,o o L.<,;Q hka r, age d abo ut 51 yea rs, son of hate ~ ; - "-~
--. - 0 ' , ~. ") C ';_ f~' G.N. ~ c:a-stav-a, Pre sen tly pos ted ' as Sup erin ten de nt, ,1 , l, ',,'>',. Gre ate r NOIDA, und er the CGS T Com mis sion erat e, Gau tam Bud dha Nagar-U.P.
75. Rav i Fur na, agt}d abo ut 52 yea rs, son of, Sri Sum ru Singh, Pre sen tly pos ted as Sup erin ten den t, Gre ater NOIDA, und er the CGST Com mis sion erat e, Gau tam Bud dha Nag ar-U.P.
76. Rav ind er Pal Sin gh, age d abo ut 64 yea rs, son of, Late Raj pal Sin gh , Ret ired as Sup erin ten den t whi le serv ing und er the CG ST Com mis sion erat e, Gha ziab ad- U.P.
77. Rav ind er Sin gh, age d abo ut 46 yea rs, son of, Late Raj end er Sin gh, Pre sen tly pos ted as Sup erin tend ent, NOIDA, und er the CGST Audit Com rr.is sion erat e, NOIDA-
'I U.P .
78. San dee p Jain, age d abo ut 50 yea rs, son of, Sri ~ha'.1dra Bha n Jain, Pre sently pos ted as Sup erin tend ent, l\.ash1p ur, und er the Cm;tom s Com mis sionera te, NOIDA-U.P .
( fl P ' I r o ./ f-1 o ~ I; I ' '. I \ Sandeep Pandey, aged 49 years, son of, Late Dr. D.C .
79. Pandey, Prese ntly posted as Superintendent, L.C.S. Barhni, Siddharthnagar, under the Customs Cornmissionerate, Lucknow -U.P. so. Sangam Srivastava, aged about 54 years, son of, Sri U.P. Rai Srivastava, Presently posted as Superintendent, Greater NOIDA, under the CGST Commissionerate, Gautam Buddha Nagar-U.P.
81. Sangeeta Dua, aged about 52 years, wife of Sri K.K. Dua, Presently posted as Superintendent, Greater NOIDA, under the CGST Commissionerate, Gautam Buddha Nagar-U.P.
82. Sanjay Bhatnagar, aged about 53 years, son of, Late I.D. Bhatnagar, Presently posted as Superintendent, Greater NOIDA, under the Customs Comrnissionerate, NOIDA- U.P.
83. Sanjay Kumar Arora, aged about 51 years, son of, Late M.L. Arora, Presently posted as Superintendent, Muzaffarnagar, under the CGST Commissionerate, Meerut-U .P.
84. Sanjay Kumar Singh, aged about 52 years, son of, Sri Vija~ A- . -~ Kumar Singh, Presently posted as Inspector, under the -1,,_c..._ .:-t.i;. '--<.'.
CGST Commissionerate, Appeals, Meerut-U.P.
85. Sanjay Sharma, aged about 52 years, son of, Late H.L. Sharma, Presently posted as Superintendent, under the Directorate of Revenue Intelligence, NOIDA Regional Unit, NOIDA-U.P.
86. Sanjay Shukla, aged about 49 years, son of, Late Keshav Chandra Shukla, Presently posted as Superintendent, NOIDA, under the CGST Commissionerate, NOIDA-U.P.
1./ I' ,',t":f~ ~ (,. W\ o._.J
87. · 'sa~toshh.Mishra, aged about 51 years, son of, Sri Gautam Muni Mishra, Presently posted as Superintendent, under the CGST Commissionerate, NOIDA-U.P.
88. Saroj Mishra, aged about 51 years, son of, Lt. Col. R.C .
Mishra, Presently posted as Superintendent, Greater NOIDA, undc~r the Customs Comrnissionerate, NOIDA- U.P. 10 Salish Chandra Budlakoti, aged about 52 ye ars, son of, Late Madhusudan Budlakoti, Presently posted as Superintendent, NOIDA, under the CGST Audit Commissione rate, NOIDA-U.P. Sharad Kumar, aged about 48 years, son of, Sri R.B. Singh, Presently poste d as Superintendent, Loni, under the Customs Commissionerate, NOIDA-U.P. 9l . Shiv Kumar Nimesh, aged about 51 years, son of, Shri Pratap Singh, Presently posted as Superintendent, Meerut, under the CGST Commissionerate, Meerut-U.P.
92. Shivendu Pandey, aged about 53 years, Son of, Sri Ram Prakah Pandey, Presently posted as, Superintendent at Delhi, under the CGST Commissionerate, Gautam Buddha Nagar-U.P .
93 . Sri Krishan Malik, aged about 50 years, son of, Sri Om Prakash Malik, Presently posted as Superintendent, Ghaziabad, under the CGST Commissionerate, Ghaziabad-U.P.
94. Srikant Dwivedi, aged about 54 years, son of, Sri Neelkanth Dwivedi, Presently posted as Superintendent, Greater NOIDA, under the CGST Commissionerate, Gautam Buddha Nagar-U.P.
95. Subhashish Bannerji, aged about 52 years, son of, Late B.N. Bannerji, ,._Presently posted a~ Superintendent, ~ pc 0 ·,,., 1,,t=-CDt'\~•r" c.. '1-., r, eJ N. OID f\ . NOIDA, u . ~0 Cvs..TS.,_omrmsffi--6-flet--a.t.e, Pehradnn /._, I~ >1,- -
_.J.;..... ('.>,.. _;-J C
-l . _,:_;
96 . Sudhir Tamar, aged about 50 years, son of, Sri Manbir Singh, Presently posted as Superintendent, Greater NOIDA, under the CGST Commissionerate, Gautam Buddha Nagar-U.P.
97. Sujit Kumar, aged about 51 years, son of, Sri Gupteshwar Lal, Presently posted as Superintendent, under the CGST Commissionerate, NOIDA-U.P .
98. Sunil Kumar, aged about 52 years, son of, Late Bihari Lal, Presently posted as Superintendent, Ghaziabad, under the CGST Commissionerate, Ghaziabad-U.P. II DD , Sure ndra Singh, aged about 5 l years, son of, Late Alar Singh, Present ly posted as Superin tendent , Ghaziab ad, under the CGST Commi ssionera te, Ghaziab ad-U.P. 1oo. Suresh Kumar Sharma , aged about 52 years, son of, Late Sitapati Sharma , Present ly poste d as Superin tendent , Khurja, under the CGST Commi ssionera te, Gautam Buddha Nagar-U.P. J Ol. Susheel Srivasta va, aged about 53 years, son of, Late K.P. Srivasta va, Present ly posted as Superin tendent , NOIDA, under the CGST Audit Commi ssionera te, NOIDA-U.P. l 02. Swapan Kumar Biswas, aged about 62 years, son of, Late Chittara njan Biswas, Retired as Superin tendent from Allahab ad, while working under the CGST Audit Commi ssionera te, Kanpur .
103. Vijay Kumar Verma, aged about 51 years, son of, Sri ff' Bh,agw an Deen Verma, Present ly posted as . , ,. Superin tendent , Bulands hahr, under the CGST Commi ssioner ate, Gautam Buddha Nagar-U.P. _f::;.. _~ _(\ ,.. Ii° ' \:'
104. VijavKu mar Gupta, aged about 64 years, son of, Late J.P. Gupta, Retired as Superin tendent , from Greater NOIDA, while working under the CGST Cornmi ssionera te, Gau tam Buddha Nagar-U .P.
105. Vijai Kumar Singh, aged about 55 years, son of, Sri Ramesh war Singh, Present ly posted as Superin tendent , Greater NOIDA, under the CGST Commi ssioner ate, Gautam Buddha Nagar-U.P.
106. Vinay Gupta, aged about 53 years, son of, Sri B.K. Gupta, Present ly posted as Superin tendent , Bareilly , under the CGST Commi ssionera te, Gautam Buddha Nagar-U .P.
107. Vineet Goel, aged about 52 years, son of, Late B.N. Gupta, Present ly posted as Superin tendent , Greater NOIDA, under the CGST Comrni ssionera te, Gautam Buddha Nagar-U.P.
108. Virendr a Pratap Singh, aged about 53 years, son of, Sri O .P. Singh, Present ly posted as Superin tendent , under the Directo rate of Revenu e Intellig ence, NOIDA Regiona l Unit, NOIDA-U.P. 12 \
109. Vishal Gu pta , ag ed ab ou t 46 ye ars , so n of, Late R.N. Gu pta , Pre sen tly po ste d as Su pe rin ten de nt, Gr eat NOIDA, un de r the Cu sto er ms Co mm iss ion era te, NO U .P. ID A-
11 O. Vi shw ain dra Sin gh , ag ed ab ou t 51 ye ars , son Bhan Sin gh , Pre sen tly po ste of, Sri Ind ra d as Su pe rin ten de nt, Gr ea NOIDA, un de r the CG ter ST Co mm iss ion era te, Ga Bu dd ha Na ga r-U .P. uta m 11 l. Vi ve k Tiw ari , ag ed ab ou t 51 ye ars , so n of, La te Kr Mu rar i Tiw ari , Pre sen tly ish na po ste d as Su pe rin ten de Gr ea ter NO lD A, un de r nt, the Cu sto ms Co mm iss ion NOIDA-U.P. era te,
112. Yo ge nd ra Sin gh , ag ed ab ou t 59 ye ars , son of, Sin gh , Pre sen tly po ste d Sri Pit am as Su pe rin ten de nt , Gh azi un de r the CG ST Co mm iss ab ad , ion era te, Gh azi ab ad -U .P .
. . . . . .Ap pli can ts.
By Ad vo cat e - Shri Sh ya ma l Na rai n.
VE RS US
1. Th e Un ion of lnd ia, thr ou gh the Se cre tar y, Mi nis try Fin an ce , De pa r tm en t of of Re ve nu e , Go ve rnm en t of Ne w De lhi . Ind ia,
2. Th e Ce ntr al Bo ard of Ind ire ct Ta xe s an d Cu sto ms , thr its Ch air ma n, Go ve rnm en ou gh t of Ind ia, Ne w De lhi .
3. Th e Pri nc ipa l Ch ief Co mm iss ion er, (C ad re Co ntr oll Au tho rity ), Ce ntr al Go od ing s an d Se rvi ce s Ta x an d C Ex cise , Lu ck no w Zo ne , 7-A en1ral , As ho k Mar g , Lu cko w- U .P .
4. Th e Se cre tar y, De pa rtm e nt of Pe rso nn el an d Tr Mi nis try of Pe rso nnel, Pu ain ing , bli c Gr iev an ce s an d Pe nsi Go ve rnm en t of Ind ia, Ne w on s, De lhi .
..... .Re sp on de nts .
By Ad vo ca tes : Sh ri L.P .
Tiw ari .
]"\ t \ OR DER Deli vere d By Hon 'ble Mr. Just ice Bhar at Bhu shan , J.M .:
This O.A. has been filed befo re this Divi sion Benc h durin g p eriod of Unlo ck-2 . Hon 'ble Shri Dev endr a Chau dhar y, Me mbe r (Adm inist rativ e) has joine d this Divi sion Benc h on line thro ugh Virtu al Con feren cing facility.
2. Shri Shya mal Nara in, Adv ocat e for the appl ican ts is pres ent in pers on and Shri L.P. Tiwari, Adv ocat e for the resp onde nts is pres ent on line.
3. Hea rd both the parti es' coun sel.
4. The case of the appl ican ts is that the matt er pert ains to non- func tiona l-gra de (NFG). The claim of the appl ican ts is that the matt er has alrea dy been deci ded by seve ral benc hes of this Trib unal and ultim ately the Revi ew filed befo re the Hon 'ble Supr eme Cou rt was also dism issed .
5. It is furth er cont ende d by the learn ed coun sel for the appl ican ts that the resp onde nts have soug ht to mak e out that the judg men t pass ed by the Hon 'ble Mad ras High Cou rt is judg men t in pers onam , igno ring the fact that the othe r Benc hes of this Trib unal have follo wed the judg men t pass ed by the Hon 'ble Mad ras High Cour t. He nce, it wou ld be in fitne ss of ,~ things if the respondents consider the case of the applicants I and meet out the same treatment as has been given to their other counter parts all over India.
6. In these circumstances, the respondents are directed to consider the stand of the applicants and take a decision and accord similar treatment as given to similarly situated officers of Government of India in the aforementioned litigations referred above.
7. lt would be pertinent to note that the pay fixation matters, like the one under consideration are all governed by uniform policies of the Government, any judgment on these matters by their very nature are always judgment in rem and cannot be judgment in personam, unless so specified in the order.
8. Learned counsel for the respondents is directed to forward a copy of the OA as well as the copy of the judgments furnished by the learned counsel for the applicants to the responde nts for th eir informa tion and consideration of the matter. The respond e nt s would ensure that the benefit of the judgment referred in th e judgment passed by this Tribunal on 09 .01.2020 in OA No . l 005/2019 (Annexu!·e A-17) be given to all the persons who are entitled to the same whether they are retired or are in service . This exercise is to be completed 1EI E, \ I wi thi n a pe rio d of fo ur m on th s fro m th e da te of re ce ip t of ce rti fie d co py of th is or de r.
9. At th is sta ge , co un se l for th e ap pl ic an ts ha s ra ise d a qu es tio n ab ou t de po sit in g of ap pl ica tio n fe es , pa id by ea ch of th e ap pl ic an ts . He ha s dr aw n ou r att en tio n to wa rd s Ru les 7 of C.A.T. (P ro ce du re ) Ru les , 1987. He is di re ct ed to ta ke th is iss ue se pa ra te ly .
10. W ith th e ab ov e di re cti on , th e O.A. is di sp os ed off. No or de r as to co st. Ho we ve r, it is m ad e cl ea r th at we ha ve no t ex pr es se d an y op in io n on m er its of in di vi du al ca se .
Ho n' bl e Sh ri De ve nd ra Ch au dh ar y, M em be r (A dm in ist ra tiv e) ha s co ns en te d to thi s or de r th ro ug h Vi rtu al Co nf er en ci ng .
(D ev en dr a Ch au dh ar
y) II
(J us tic e Bh ar irf" -
Rh us
M em be r (A) ha n)
M em be r 0)
/Sh aku nta la/