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[Cites 5, Cited by 0]

Central Administrative Tribunal - Jaipur

Central Goods & Service Tax ... vs Ramchandra on 17 May, 2023

                                                                       1
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

        CENTRAL ADMINISTRATIVE TRIBUNAL
             JAIPUR BENCH, JAIPUR


OA No. 23/2020 with MA No. 164/2023, OA No.
436/2020, OA No. 502/2020, OA No. 02/2021, OA No.
80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022
with MA No. 247/2022


Order reserved on 10.05.2023

                              DATE OF ORDER: 17.05.2023

CORAM

HON'BLE MR. DINESH SHARMA, ADMINISTRATIVE MEMBER
HON'BLE MRS. HINA P. SHAH, JUDICIAL MEMBER


OA No. 23/2020 with MA No. 164/2023

Ram Chandra S/o Shri Mansha Ram, aged about 65
years, R/o 111, Everest Vihar, Kings Road, Nirman
Nagar, Jaipur-302019 (Raj.) earlier working as
Superintendent, Mob. 9413336020 (Group - 'B' Post).

                                                        ....Applicant

Shri Vinod Goyal, counsel for applicant.

                              VERSUS

The Chief Commissioner, Goods and Service Tax
(GST), Commissionerate, Jaipur - Zone, NCR Building,
Statue Circle, Jaipur-302005 (Raj.).

                                                  .... Respondent(s)

Shri Rajendra Vaish, counsel for respondent(s).


OA No. 436/2020

   1. Yash Pal Singh S/o Late Shri Risal Singh, age
      around 65 years, R/o 71/9A Madhyam Marg,
      Mansarovar, Jaipur-302020. Retd. as DDM (PLI)
      O/o Chief PMG Raj Circle Jaipur-7 Mob. No.
      9414446351 (Group-A).
                                                                        2
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

   2. Gauri Shankar S/o Shri Gulla Ram, age around
      60 years, Resident of Ganesh Vihar, Benad Road,
      Jaipur. Retired Supdt., CSD Jaipur, (Mobile No.
      9829536096). (Group-B).
   3. Surendra Peepliwal S/o Late Shri Ganga ram age
      around 68 years, Resident of 28 Shri Moji Nagar
      colony sector 8 Pratap nagar Sanganer jaipur-33.
      Retired as Sorting Assistant Jaipur RMS JP Dn.
      Jaipur (Mob No. 9460304437) Group-C).
   4. Panchoo Ram Jangid S/o Late Shri Badri
      Narayan Jangid, age around 72 years, R/o 65
      Ramdwdara Colony, Sanganer Bazar, Jaipur.
      Retired as Office Asstt. O/o SSPO'S Jaipur City
      Dist. Jaipur (Group-C).
   5. Jagdish Narain Sharma S/o Late Shri Vijay Lal
      Sharma, Age Around 60 Years R/o 10, Gopi
      Vihar, Sawai Madhopur Pullia Ke Pass, Sanganer
      Jaipur-302029. Retired SPM Sector 11 Pratap
      Nagar P.O. Jaipur, Jaipur City Dn. Dist. Jaipur
      (Group-C).
   6. Om Prakash Sharma S/o Late Shri BihariLal
      Sharma, age around 60 years, Resident of Plot
      No. 260 Vasundhra Colony, Gopal Pura by Pass,
      Tonk Road, Jaipur (Mobile No. 9829021639).
      Retired Sorting Asstt. Jaipur RMS JP Dn. Jaipur
      (Group-C).
   7. Mitha Lal Nagar S/o late Shri Tulsi ram, age
      about 60 years, R/o B 201 Gurushikhar
      apartments, Tonk Road Ajairajpura Jaipur
      303903. Retired Postmaster, Jawahar Nagar HO
      Jaipur City Dn., Jaipur (mob no. 8696666023).
      (Group-C).

                                                       ....Applicants

Shri Mukesh Agarwal, counsel for applicants.

                              VERSUS

   1. Union    of    India  through   the    Secretary,
      Department of Posts, Government of India,
      Ministry of Communications and Information
      Technology, Dak Bhawan, Sansad Marg, New
      Delhi-110001.
   2. Chief Post Master General, Rajasthan Circle,
      Postal Department, Jaipur (Rajasthan) - 302007.
   3. Senior Superintendent of Post Offices, Jaipur City
      Division, Jaipur-302006.
                                                                        3
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

   4. Senior Superintendent, RMS JP Dn., Bari House,
      Jaipur-302006.

                                                   .... Respondents

Shri Abhishek Sharma, proxy counsel for
Shri A.S. Shekhawat, counsel for respondents.

OA No. 502/2020

   1. Jamil Ahmad S/o Late Shri Abdul Rasid, Age
      around 62 years, R/o 131 Sanjay Nagar 'C'
      Kalwar Road, Near Noorani Masjid, Jaipur-
      302012. Retired as Postal Assistant, Jaipur GPO
      Jaipur. Mob. No. 9414888776 (Group-C).
   2. Mohan Lal Verma S/o Late Shri Chanda Lal, Age
      around 66 years, R/o A-421, Murlipura Scheme,
      Jaipur-302039. Retired as Shorting Postman,
      Murlipura,   Post   Office Jaipur.    Mob     No.
      9309039790.
                                         ....Applicants

Shri Mukesh Agarwal, counsel for applicants.

                              VERSUS

   1. Union    of    India  through   the     Secretary,
      Department of Posts, Government of India,
      Ministry of Communications and Information
      Technology, Dak Bhawan, Sansad Marg, New
      Delhi-110001.
   2. Chief Post Master General, Rajasthan Circle,
      Postal Department, Jaipur (Rajasthan) - 302007.
   3. Senior Superintendent of Post Offices, Jaipur City
      Division, Jaipur-302006.
                                       .... Respondents

Shri Deepanshu Sharma, proxy counsel for
Shri Anand Sharma, counsel for respondents.

OA No. 02/2021

   1. Govind Prasad Sharma S/o Late Shri Deoki
      Nandan Sharma, age around 62 years, R/o E-
      144, Ram Path, Shyam Nagar, New Sanganer
      Road, Jaipur. Retired as Technical Officer, O/o
      HQ CE SWC, Jaipur (Group 'B' Gazetted). Mob. -
      9001587797.
                                                                        4
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

   2. H.N. Mathur (MES no. 186051) S/o Late Sh.
      Suraj Narain Mathur, age around 61 years R/o
      3/41, Kesari Chand Choudhary Nagar, Ajmer
      Road, Jaipur-302021. Retired as Technical Officer
      in the office of HQ Chief Engineer, Jaipur Zone,
      Jaipur. Mob. - 8057340520 (Group 'B' Gazetted).
   3. Radhey Shyam Mandawat S/o Late Shri Bhairon
      Lal Age around 65 years R/o D-90/G-I RMR
      Residency, Manglam City Kalwar Road, Hathoj
      Jaipur - 302012. Retired as Adm. Officer-II, from
      office of HQ CWE, Jaipur (Group B). Mob. No.
      9829984947.
   4. Mukesh Kumar Sharma S/o Sh. Sushil Kumar
      Sharma, age around 61 years R/o-232, Laxmi
      Nagar, Niwaru Road, Jhotwara, Jaipur. Retired as
      Assistant Garrison Engineer (Technical) from the
      O/o Garrison Engineer, Jaipur (Group B Gazette)
      Mobile no. 941357028.
   5. Krishan Gopal Sharma S/o Late Shri Anant Ram,
      Age around 62 years, R/o 111, Raman Puri,
      Nangal Jaisa Bohra, Benad Road Jaipur-302040
      Retd. as Painter SK HS II O/o AGE (P&R), GE
      Jaipur (Group C), Mobile no. 9166408588.
   6. Shiv Sharan Sharma S/o Late Shri Deo Shankar
      Sharma, age around 62 years R/o F-43 Kamala
      Nagar, Agra - 282005 (U.P.) Retd. as A.E. (Qs &
      C), Garrison Engineer (South), Military Engineer
      Services Kalyan Marg, Jaipur - 302006 (Group B
      Gazette). Mob. No. 9416972188.
   7. Ghanshyam Mahaver S/o Shri Gokul Chand, Age
      around 61 years, R/o 39, Lata Nagar, Opposite
      Power House, Kalwar Road, Jaipur-302012. Retd.
      as Executive Engineer/Deputy Director, Chief
      Engineer, HQ South Western Command-908546,
      C/o 56 APO. Mob. (Group A) No. 8440895125.
   8. Ram Chandra Prasad S/o Shri Prasad, Age
      around 61 years, R/o B-47, Govind Nagar (Near
      Gokulpura), Takiya Ki Chowki, Kalwar Road
      Jhotwara, Jaipur, Raj. - 302012. Retd. as AE (QS
      & C) as Addl. Assist. Director (Contracts), HQ
      Chief Engineer Jaipur zone, Power House Road,
      Banipark, Jaipur-302006 Mob. No. 0941471135.
      (Group B Gazette).
   9. Deepak Kumar Mathur S/o Late Shri B.M. Mathur,
      Age around 63 years R/o A-20, Amanishah Road,
      Tiwari Bhawan, Ram Nagar, Shastri Nagar, Jaipur
      - 302016. Retd. as AE (QS & C), HQ Chief
      Engineer, Jaipur zone, Power House Road,
      Bankpark,     Jaipur   -   302006.   Mob.      No.
                                                                        5
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

     09414719135 (Group B Gazette). Mob. No.
     9462278588.
   10. Shiv Kumar S/o Shri Natthi Lal, Age around 62
     years, R/o 30-31, Bhartendu Nagar, Khatipura,
     Jaipur-302012 Retd. as Assistant Engineer
     (Civil), HQ Chief Engineer, Jaipur Zone, Old
     Power House Road, Banipark, Jaipur - 302006.
     (Group B Gazette). Mob. No. 9829569418.

                                                       ....Applicants

Shri Mukesh Agarwal, counsel for applicants.

                              VERSUS

   1. Union of India through the Secretary, Ministry of
      Defence, South Block, New Delhi - 110011.
   2. Director General Personnel/EIB, Engineer-in-
      Chief's Branch, Integrated HQ of MOD (Army),
      Kashmir House, Rajaji Marg, New Delhi -
      110011.
   3. Chief Engineer (Hq), South Western Command
      C/o 56 APO.
   4. Chief Engineer, Head Quarters, Jaipur Zone,
      MES, Power House Road, Bani Park, Jaipur-
      302006.
   5. Garrison Engineer, MES, Khati Pura Road, Jaipur-
      12.
   6. Garrison Engineer (South), Military Engineer
      Services Kalyan Marg Jaipr-302006

                                                   .... Respondents

Shri Manish Kumar Sharma, counsel for respondents.


OA No. 80/2021

Shri Sushil Kumar Gupta S/o Shri Balesh Kumar
Gupta, aged about 64 years, r/o 133-B, Shakti Nagar,
Gajsinghpura, Ajmer Road, Jaipur-302001. Presently
Retired from the post of Postman on 30/06/2017 from
the department of Posts.
9829321545.
                                        ....Applicant

Shri B.K. Jatti, counsel for applicant.

                              VERSUS
                                                                        6
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

   1. Union of India through the Secretary, to the
      Govt. of India, Department of Posts, Sansad
      Marg, New Delhi-110001.
   2. Chief Post Master General, Rajasthan Circle,
      Jaipur - 302007.
   3. Senior Superintendent of Post Offices, Jaipur City
      Division, Jaipur-302006.
                                      .... Respondents


Shri Deepanshu Sharma, proxy counsel for
Shri Anand Sharma, counsel for respondents.

OA No. 255/2021

   1. Mamraj Sharma S/o Shri R.D. Sharma, R/o 328A,
      Tagore Nagar, Ajmer Road, Jaipur, retired
      Superintendent,      Office     of     The     Chief
      Commissioner of CGST & Central Excise (Jaipur
      Zone), NCR Building, Statue Circle, Jaipur Zone,
      Jaipur (Rajasthan) - 302005, Group-B Officer,
      Mobile No. 9460124086.
   2. Kailash Chandra Tiwari S/o Lt. Shri Bankat Lal
      Tiwari,    R/o   F-59A,    F-Block,    Sector    14,
      Hiranmagri,      Udaipur,      retired     Assistant
      Commissioner, Office of The Chief Commissioner
      of CGST & Central Excise (Jaipur Zone), NCR
      Building, Statue Circle, Jaipur Zone, Jaipur
      (Rajasthan) - 302005, Group-A Officer, Mobile
      No. 9414702805.
   3. J.M. Johia S/o Shri Ram Kumar, R/o 250/81,
      Pratap Enclave, Haldighati Marg, Pratap Nagar,
      Jaipur-302017 retired Assistant Commissioner,
      Office of The Chief Commissioner of CGST &
      Central Excise (Jaipur Zone), NCR Building,
      Statue Circle, Jaipur Zone, Jaipur (Rajasthan) -
      302005,      Group    A    Officer,    Mobile    No.
      9414500227.
   4. Karni Dan Detha S/o Shri Tilok Dan Detha, R/o 8,
      Ganesh Nagar, New Sanganer Road, Sodala,
      Jaipur retired Assistant Commissioner, Office of
      The Chief Commissioner of CGST & Central
      Excise (Jaipur Zone), NCR Building, Statue Circle,
      Jaipur Zone, Jaipur (Rajasthan) - 302005, Group
      A Officer, Mobile No. 8209969995.
   5. Santosh Kumar Sharma S/o Shri Sitaram Sharma
      R/o 36, Vijay Nagar, near K.V. No. 2, Jhotwara,
      Jaipur, retired Supervisor, Office of The Chief
      Commissioner of CGST & Central Excise (Jaipur
                                                                        7
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

      Zone), NCR Building, Statue Circle, Jaipur Zone,
      Jaipur (Rajasthan) - 302005 Group B (Non-
      Gazetted) Officer, Mobile No. 9928670107.
   6. Kishan Kumar Gupta S/o Shri Madan Mohan
      Gupta, R/o 1-E-77, Jai Narayan Vyas Colony,
      Bikaner, retired Superintendent, Office of The
      Chief Commissioner of CGST & Central Excise
      (Jaipur Zone), NCR Building, Statue Circle, Jaipur
      Zone, Jaipur (Rajasthan) - 302005 Group B
      Officer, Mobile No. 707306101.
   7. Khem Singh Lalas S/o Shri Manoj Singh, R/o
      116-117, Mahaveer Nagar, Paota 'C' Road,
      Jodhpur, retired Superintendent, Office of The
      Chief Commissioner of CGST & Central Excise
      (Jaipur Zone), NCR Building, Statue Circle, Jaipur
      Zone, Jaipur (Rajasthan) - 302005 Group B
      Officer, Mobile No. 8107888991.
   8. Ramdev Raiger S/o Shri Ramnath, R/o 172,
      Muktanand Nagar, Gopalpura Bypass, Towards
      Pooja Tower, Near Ayyapa Temple, Tonk Road,
      Jaipur, retired Assistant Commissioner, Office of
      The Chief Commissioner of CGST & Central
      Excise (Jaipur Zone), NCR Building, Statue Circle,
      Jaipur Zone, Jaipur (Rajasthan) - 302005, Group
      A Officer, Mobile No. 9414236976.
                                          ....Applicants

Shri Ankit Bishnoi, proxy counsel for
Shri Arun Goyal, counsel for applicants.

                              VERSUS

   1. Union of India through Secretary, Ministry of
      Finance, Govt. of India Department of Revenue,
      North Block, New Delhi - 110001.
   2. The Chairman, Central Board of Indirect Taxes &
      Customs, North Block, New Delhi - 110011.
   3. Chief Commissioner of CGST, Central Excise &
      Service Tax Jaipur (Jaipur Zone), Cadre Control
      Unit, NCR Building, State Circle, Jaipur Zone,
      Jaipur (Rajastan) - 302005.
   4. The Commissioner of Customs (Preventive),
      Jodhpur Hqrs at NCR Building, Statue Circle,
      Jaipur Zone, Jaipur (Rajasthan) - 302005.

                                                   .... Respondents

Shri Abhishek Sharma, proxy counsel for
Shri A.S. Shekhawat, counsel for respondents.
                                                                        8
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

OA No. 277/2021

   01. Satish Kumar Chaturvedi S/o Late Shri
      Raghuveer Chaturvedi, age about 63 years, R/o
      Plot No. 12, Narayan Singh Bhati Path, Banipark,
      Jaipur-16, Rajasthan retired while holding post
      of Statistical Instructor-I, (SI-I) from the office
      of Directorate of Census Operation Rajasthan
      (Mob. 9928995588).
   02. Gokul Chand Verma S/o Shri Rampal Verma,
      age about 64 years, R/o 12 Sriram Nagar
      Colony, Sanganer, Jaipur Rajasthan, retired
      while holding post of Statistical Instructor-I, (SI-
      I) from the office of Directorate of Census
      Operation Rajasthan (Mob. 9413974816)).
   03. Gulam Nabi S/o Late Shri Abdul Samad Khan,
      age about 61 years, R/o 2JHA16, Shastari
      Nagar, Housing Board, Jaipur-16 Rajasthan
      retired    while    holding     post    of    Office
      Superintendent (OS) from the office of
      Directorate of Census Operation Rajasthan
      (Mob. 9887057040).
   04. Yogesh Kumar Bhargav S/o Late Shri Banwari
      Lal Bhargav, age about 61 years, R/o F-27,
      Ramesh Marg, C-Scheme, Jaipur Rajasthan,
      retired while holding post of Senior Supervisor
      from the office of Directorate of Census
      Operation Rajasthan (Mob. 9414045842).
   05. Kailash Chand Gupta S/o Shri Mool Chand
      Gupta, age about 63 years, R/o E-210A,
      Ramnagar, Extension, New Sanganer Road,
      Sodala, Jaipur Rajasthan, retired while holding
      post of Statistical Instructor-I, (SI-II) from the
      office of Directorate of Census Operation
      Rajasthan (Mob. 9314564609).
   06. Sanjay Kumar Jain S/o Shri Prakash Chand
      Jain, age about 61 years, R/o Plot No. 211,
      Vasundhara      Colony,     Tonk    Road,    Jaipur
      Rajasthan, retired while holding post of Senior
      Supervisor from the office of Directorate of
      Census        Operation       Rajasthan       (Mob.
      9413206371).
   07. Chanda Lal Meena S/o Late Shri Bhori Lal
      Meena, age about 63 years, R/o A-1, Badgoti
      Bhawan, Aamwali Kothi, Surya Nagar, Taron Ki
      Koot, Tonk Road, Jaipur Rajasthan, retired while
      holding post of Senior Supervisor from the office
      of Directorate of Census Operation Rajasthan
      (Mob. 9024421467).
                                                                        9
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

   08. Purushotam Narayan Mathur S/o Shri Lallu Lal
      Mathur, age about 63 years, R/o 157, Prathi Raj
      Nagar, Maharani Farm, Durgapura, Jaipur
      Rajasthan, retired while holding post of Senior
      Supervisor from the office of Directorate of
      Census       Operation     Rajasthan      (Mob.
      9460381028).
   09. Sashi Bala Joshi W/o Shri Pravesh Kumar
      Joshi, age about 63 years, R/o 6-B, Jhalana
      Doongri Jaipur Rajasthan, retired while holding
      post of D.E.O. Grade-B from the office of
      Directorate of Census Operation Rajasthan
      (Mob. 9587400899).
   10. Devendra Kumar Surana S/o Shri Khubi Lal,
      age about 65 years, R/o S-1, Behind Jyoti
      School, Samta Nagar, Bedla, Udaipur Rajasthan,
      retired while holding post of Assistant Director
      from the office of Directorate of Census
      Operation Rajasthan (Mob. 935187270).

                                                       ....Applicants

Shri Vinod Goyal, counsel for applicants.

                              VERSUS

   1. Union of India through Registrar General &
      Census Commissioner of India, office of RGI &
      DCC-II Building, Ist Floor, Jaising Road, New
      Delhi-110001.
   2. The Director, Directorate of Census Operations
      Rajasthan, 5B-Jhalana Doongri Jaipur-302004.

                                                    .... Respondents

Shri Rajendra Vaish, counsel for respondents.

OA No. 382/2021 with MA No. 25/2022

Anil Kumar Tiwari son of Shri Bhagat Prasad Tiwari,
aged about 62 years, resident of 993, Kotra, Aawasiya
Yojna, near Kalptaru Garden, Ajmer (Raj.) retired as
Electrical Forman Group-B, IBM, Ajmer (Raj.).

                                                        ....Applicant
Shri K.K. Sharma, counsel for applicant.

                              VERSUS
                                                                       10
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

   1. General Controller, Indian Bureau of Mines,
      Indira Bhawan, Civil Lines, Nagpur-440001.
   2. Head of Office, Indian Bureau of Mines, Indira
      Bhawan, Civil Lines, Nagpur-440001.
   3. Regional Controller of Mines, Indian Bureau of
      Mines, Makhupura, Industrial Area, Nasirabad
      Road, Ajmer.
   4. S.O. (O.D.) RMPL, Indian Bureau of Mines,
      Makhupura, Industrial Area, Nasirabad Road,
      Ajmer.

                                       .... Respondents
Shri N.C. Goyal, counsel for respondents.


OA No. 41/2022 with MA No. 247/2022

   01. Sunil Kumar Dixit S/o Shri Dwarika Prasad
      Dixit, aged about 62 years, R/o Flat No. 705,
      The Destination Gandhi Path West, Lalarpura,
      Vaishali Nagar, Jaipur-302021, Retired w.e.f.
      30.06.2020 holding the post of AEN/Track in
      NWR Jaipur (M. 9983325268).
   02. Anil Kumar Sharma S/o Shri C.P. Sharma,
      aged about 70 years, R/o 92, S-2, Laxman
      Apartment, Jagdish Marg, Girnar Colony, Gandhi
      Path, Vaishali Nagar, Jaipur-302021, Retired
      we..f. 30.06.2012 holding the post of Head
      Booking Clerk in NWR Jaipur (M. 9950796064).
   03. Ashok Kumar Sharma S/o Shri Chote Lal
      Sharma, aged about 63 years, R/o Flat No. 526,
      The Destination Gandhi Path West, Lalarpura,
      Vaishali Nagar, Jaipur-302021, Retired w.e.f.
      30.06.2019 holding the post of SS/SSGN Jaipur
      in NWR Jaipur (M. 9414360244).
   04. Ajeet Kumar Saluja S/o Shri Hansraj Saluja,
      aged about 63 years, R/o House No. 261, Main
      Officers Campus, Sirsi Road, Vishnu Marg, Lane-
      4, Jaipur (Raj.) 302012, Retired w.e.f.
      30.09.2019 holding the post of Senior Section
      Officer   (Accounts)   in   NWR     Jaipur   (M.
      7357299115).
   05. Sudhir Kumar S/o Suresh Chandra Mishra,
      aged about 65 years, R/o Flat No. 202, Plot No.
      165, Shivika Marg, Pratap Nagar, Vaishali Nagar,
      Jaipur-302021,    Retired   w.e.f.   30.06.2017
      holding the post of ATM (TT) in NWR Jaipur (M.
      8114429520).
                                                                       11
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

   06. Padmanabh S/o Shri Devi Singh, aged about
      65 years, R/o 3, Karni Kutir, Devi Marg, Bani
      Park, Jaipur-302016, Retired w.e.f. 30.06.2017
      holding the post of CTNL in NWR Jaipur (M.
      9828137794).
   07. Yashpal Malhotra S/o Shri TR Malhotra, aged
      about 65 years, R/o A-220, Dr. Rajendra Prasad
      Marg, Nehru Nagar, Jaipur-302016, Retired
      w.e.f. 30.06.2017 holding the post of AFA/C/JU
      in NWR Jaipur (M. 9414752102).
   08. Praveen Chaturvedi S/o Late Shri D.N.
      Chaturvedi, aged about 65 years, R/o 12/A Road
      No. 1, Ganpati Nagar, Jaipur-302006, Retired
      w.e.f. 30.06.2017 holding the post of CTI / JP in
      NWR Jaipur (M. 9460061896).
   09. Girjesh Kumar Srivastava S/o Shri JK
      Shrivastava, aged about 65 years, R/o E-267,
      Ram Nagar Extension, Sodala, Near MJRP
      College,    Jaipur-302019,      Retired     w.e.f.
      30.06.2017 holding the post of SSE/FL/JP in
      NWR Jaipur (M. 8112214669).
   10. Ashok Gupta S/o Shri Maya Ram Gupta, aged
      about 67 years, R/o C-66, Kardhani Scheme,
      Govindpura,     Kalwar    Road,   Jaipur-302012,
      retired w.e.f. 30.06.2015 holding the post of
      CTNL/JP in NWR Jaipur (M.9468804742).
   11. Satya Narain Sharma S/o Sh. Shri Ram
      Sharma, aged about 67 years, R/o House No.
      292, Basant Vihar Scheme-3, Alwar (Raj.) -
      301001 , Retired w.e.f. 30.06.2015 holding the
      post    of  SS/Alwar     in  NWR      Alwar   (M.
      9413047894).
   12. Ashok Kumar Saluja S/o Shri Hansraj Saluja,
      aged about 67 years, R/o Plot No. 57-58, Shyam
      Nagar, Shivpuri Colony, Sri Ram Apartment,
      Sodala,     Jaipur-302019,      Retired     w.e.f.
      30.06.2015 holding the post of CTI/JP in NWR
      Jaipur (M. 9414455720).
   13. Lahari Shankar Saini S/o Shri Mohan Lal Mali,
      aged about 67 years, R/o C/o Honda Showroom,
      Bus Stand Road, Gram Post and Tehsil Chauth
      Ka Barwada, District Sawai Madhopur-322702,
      Retired w.e.f. 30.06.2015 holding the post of Sr.
      Section Officer (Accounts) in NWR Jaipur
      (M.9001195578).
   14. Shailesh Kumar Bhatnagar S/o Shri Narottam
      Swarup Bhatnagar, aged about 68 years, R/o
      144, Shanti Nagar, Nirman Nagar, Kings Road,
      Jaipur-302019,     Retired   w.e.f.   30.06.2014
                                                                       12
OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA
No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No.
382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

      holding the post of TNCR/CTI/JP in NWR Jaipur
      (M.9413333030).
   15. Prem Narain Sharma S/o Shri Mool Chand
      Sharma, aged about 69 years, R/o C-8/C-21,
      Rajendra Prasad Nagar, Ajmer Bypass Road,
      Badrwas,      Jaipur-302020,    Retired    w.e.f.
      30.06.2013 holding the post of CMD/HQ in NWR
      Jaipur (M.7627015422).
   16. Kailash Prasad Gurjar S/o Shri Bhonri Lal
      Gurjar, aged about 70 years, R/o Devatwal
      Colony, Bdiyal Road, Ward No. 27, Bandikui,
      District    Dausa-303313,       Retired    w.e.f.
      30.06.2012 holding the post of TTI/BKI in NWR
      (M. 9461163709).
   17. Sant Kumar Malhotra S/o Shri Deshraj
      Malhotra, aged about 70 years, R/o 71, Bhagat
      Vatika, Civil Line, Jaipur-302006, Retired w.e.f.
      30.06.2012 holding the post of CTI/JP in NWR
      Jaipur (M.9414781200).
   18. Ramkaran Maal S/o Shri Ram Kumar Maal,
      aged about 72 years, R/o Jodhpuriya, Ward No.
      2, Bandikui, District Dausa-303313, Retired
      w.e.f. 30.06.2010 holding the post of TNCR/BKI
      in NWR (M. 9252249294).

                                                       ....Applicants
Shri Vinod Goyal, counsel for applicants.

                              VERSUS

   1. Union of India through General Manager (P)
      North Western Railway (NWR), Near Jawahar
      Circle, Jaipur Pin: 302017.
   2. The Divisional Railway Manager (DRM), DRM's
      Office, Near Railway Station, Jaipur-302006.

                                                    .... Respondents

Shri N.C. Goyal, counsel for respondents.

                                ORDER

Per: Hina P. Shah, Judicial Member With the consent of learned counsels for the parties, OA No. 23/2020, OA No. 436/2020, OA No. 13 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 and OA No. 41/2022 are taken up together for disposal as common question of law and facts is involved in the aforesaid cases.

2. For the sake of convenience, the brief facts of OA No. 23/2020 are taken up. OA No. 23/2020 has been filed by the applicant under Section 19 of the Administrative Tribunals Act, 1985 praying for the following reliefs:-

"i) By an appropriate order or direction the respondents may be directed to give benefit of one Annual Grade Increment (AGI) for the period 01.07.2013 to 30.06.2014 to the applicant and re-computation of pension benefits after giving one AGI on notional basis with all consequential benefits along with interest which create pendency and hardship to present applicant may be awarded.
ii) That the impugned orders dated 06.06.2019 (Annex-A/1) and 18.10.2019 (Annex-A/2) may kindly be quashed and set aside.
iii) Any prejudicial order adverse to the interest of the applicant, if passed during the pendency of the application, the same may kindly be taken on record and after examination the same be quashed and set aside.
iv) Any other appropriate order or direction which may be considered just and proper in the facts and circumstances of the case may kindly be passed in favour of the applicant."
14

OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022

3. Brief facts of the case, (OA No. 23/2020), as stated by the applicant, is that he was initially appointed on the post of Upper Division Clerk through Memorandum dated 15.03.1980 issued by the Office of Collector of Central Excise & Customs, Jaipur. Thereafter, he was promoted to the post of Inspector vide promotion order dated 02.05.1986 and then on the post of Superintendent in the Department of Central Excise and Customs. While working on the post of Superintendent, the applicant retired from service on attaining the age of superannuation on 30th June, 2014. The applicant further states that the fixation of pension has been made by the respondents considering his date of retirement w.e.f. 30.06.2014 without giving the benefit of one increment. It is the case of the applicant that he is entitled to get the benefit of one increment for the period from 01.07.2013 to 30.06.2014 but the pensionary benefits were computed without adding one Annual Grade Increment on notional basis. The applicant states that on the similar issue, the Hon'ble Madras High Court in the case of P. Ayyamperumal vs. the Registrar, Central Administrative Tribunal (S.B. Civil Writ Petition No. 15732/2017) has held that the petitioner is entitled to get one notional increment for the past 15 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 period as he had completed one full year of service. The said judgment passed by the Hon'ble Madras High Court was assailed by the respondent-department before the Hon'ble Supreme Court by way of filing SLP No. 22283/2018 (Union of India vs. P. Ayyamperumal), which has been dismissed vide its order dated 23.07.2018. The applicant being similarly situated person, who is also aggrieved by the illegal action of the respondent-department for not awarding one Annual Grade Increment for the past service i.e. from 01.07.2013 to 30.06.2014, has filed representations dated 18.01.2019 and 29.05.2019 but the same have been rejected vide impugned order dated 06.06.2019 (Annexure A/1) on the ground that since the applicant retired on 30.06.2014, therefore, he is not entitled for one annual grade increment for his past services. The applicant further states that vide order dated 18.10.2019 (Annexure A/2), the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi ordered all the Principal Chief Commissioners / Chief Commissioners / Director General under CBIC, not to grant the benefit in the light of judgment passed by the Hon'ble Madras High Court as the same is in- personam and not in-rem. The applicant also states 16 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 that similar benefits have been given by the various coordinate Benches of this Tribunal as well as the Hon'ble High Courts and Hon'ble Apex Court, therefore, he prays that he is also entitled to get the same benefits as prayed for by him. Thus, the applicant has filed the present O.A. for redressal of his grievance.

4. After issue of notices, respondents have filed their reply stating that the prayer of the applicant for re- computation of pensionary benefits after allowing one annual grade increment on notional basis as per the judgment of the Hon'ble Madras High Court in the case of P. Ayyamperumal (supra), cannot be granted as the said judgment is in personam and not in rem. The applicant retired on 30.06.2014 and the contentions of the applicant to grant him one notional annual increment on 01.07.2014 with consequential benefits are fictitious and baseless and, therefore, prayed for dismissal of the present O.A. The respondents further stated that as per FR 56 (a), every Government servant shall retire on the afternoon of the last day of the month in which he attains the age of 60 years and in case wherein the date of birth of the Government servant is the first of 17 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 the month, he shall retire from the service on the afternoon of the last date of the preceding month on attaining the age of 60 years. As per Rule 10 of the CCS (Pension) Rules, it does not permit to take into consideration emoluments which fell due after retirement. As per Rule 14 of Pension Rules, a person is entitled for pay, increment and other allowances only when he is entitled to receive pay from out of consolidated fund of India and continues to be in government service. The respondents further state that subsequent to the judgment of Hon'ble High Court of Madras in the case of P. Ayyamperumal (supra), the Madras Bench of this Tribunal has dismissed the similar OAs relating to notional increments for pensionary benefits. Therefore, the respondents prayed that the applicant is not entitled for grant of notional annual grade increment due on 01.07.2014 and, thus, the O.A. deserves to be dismissed.

5. Heard learned counsels for the parties and examined the material available on record including the judgments / orders cited by the parties.

6. The factual matrix of the case is that all the applicants herein have retired on 30th June. Though 18 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 the years of superannuation of some of the applicants are different but common thing amongst these applicants is that they have retired on 30th June. The applicants are seeking relief for grant of one notional annual grade increment to each of the applicants due on the 1st July of their respective year of retirement from service for the purpose of calculating their retirement / pensionary benefits, denied due to retirement on 30th June and, accordingly, revise the retirement / pensionary benefits of the applicants and grant all consequential benefits including arrears of pensionary benefits and pension be granted to the applicants. It is the claim of the applicants that they have rendered one full year of service on 30th June i.e. the date of their retirement and as such they are entitled for grant of one notional annual increment.

7. The short question which requires to be considered in the present cases is whether the applicants, who have retired on 30th June of their respective years, are entitled for one annual grade increment which fell due on 1st July on which they were not in service due to their retirement from service on 30th June.

8. It is seen that the said issue has already been dealt with by this Bench of this Tribunal in number of 19 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 cases including one group of OAs vide its order/judgment dated 03.01.2022 passed in the case of Nanag Ram Chopra & Ors. vs. UOI & Ors. (OA No. 788/2019) and connected matters and has observed as under: -

"11. Be that as it may, once the various Benches of this Tribunal, the Hon'ble High Courts and the Hon'ble Supreme Court held that the increment, which became due on 1st July as the case may be, needs to be released for the employees, who retired one day earlier thereto, the applicants herein cannot be denied such benefits.
12. Consequently, all the impugned orders/letters in the respective Original Applications are hereby quashed and set aside. The respondents are directed to grant one annual grade increment payable on 1st July to all the applicants for the period from 1st July to 30th June for the respective years in which they have retired and to re-fix their pension accordingly, if the applicants are found otherwise eligible for grant of such annual grade increment, within a period of three months from the date of receipt of a certified copy of this order. The respondents are also directed to pay arrears to the applicants within a period of one month thereafter."

9. We have also come across the latest judgment of the Hon'ble Apex Court dated 11th April, 2023 passed on the similar issue in the case of The Director (Admn. and HR) KPTCL & Ors. vs. C.P. Mundinamani & Ors. (Civil Appeal No. 2471 of 2023). After going through the said judgment of the Hon'ble Apex Court, we find that the Hon'ble Apex 20 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 Court has dealt the similar issue at length and has considered not only the judgment passed by the Madras High Court in the case of P. Ayyamperumal (supra) but also has dealt with the judgments passed by the Hon'ble High Courts in number of cases on similar issue and has observed as under: -

"6.7 Similar view has also been expressed by different High Courts, namely, the Gujarat High Court, the Madhya Pradesh High Court, the Orissa High Court and the Madras High Court. As observed hereinabove, to interpret Regulation 40(1) of the Regulations in the manner in which the appellants have understood and/or interpretated would lead to arbitrariness and denying a government servant the benefit of annual increment which he has already earned while rendering specified period of service with good conduct and efficiently in the last preceding year. It would be punishing a person for no fault of him. As observed hereinabove, the increment can be withheld only by way of punishment or he has not performed the duty efficiently. Any interpretation which would lead to arbitrariness and/or unreasonableness should be avoided. If the interpretation as suggested on behalf of the appellants and the view taken by the Full Bench of the Andhra Pradesh High Court is accepted, in that case it would tantamount to denying a government servant the annual increment which he has earned for the services he has rendered over a year subject to his good behaviour. The entitlement to receive increment therefore crystallises when the government servant completes requisite length of service with good conduct and becomes payable on the succeeding day. In the present case the word "accrue"

should be understood liberally and would mean payable on the succeeding day. Any contrary view would lead to arbitrariness and unreasonableness and denying a government servant legitimate one annual increment though he is entitled to for rendering the services over a 21 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 year with good behaviour and efficiently and therefore, such a narrow interpretation should be avoided. We are in complete agreement with the view taken by the Madras High Court in the case of P. Ayyamperumal (supra); the Delhi High Court in the case of Gopal Singh (supra); the Allahabad High Court in the case of Nand Vijay Singh (supra); the Madhya Pradesh High Court in the case of Yogendra Singh Bhadauria (supra); the Orissa High Court in the case of AFR Arun Kumar Biswal (supra); and the Gujarat High Court in the case of Takhatsinh Udesinh Songara (supra). We do not approve the contrary view taken by the Full Bench of the Andhra Pradesh High Court in the case of Principal Accountant-General, Andhra Pradesh (supra) and the decisions of the Kerala High Court in the case of Union of India Vs. Pavithran (O.P.(CAT) No. 111/2020 decided on 22.11.2022) and the Himachal Pradesh High Court in the case of Hari Prakash Vs. State of Himachal Pradesh & Ors. (CWP No. 2503/2016 decided on 06.11.2020).

7. In view of the above and for the reasons stated above, the Division Bench of the High Court has rightly directed the appellants to grant one annual increment which the original writ petitioners earned on the last day of their service for rendering their services preceding one year from the date of retirement with good behaviour and efficiently. We are in complete agreement with the view taken by the Division Bench of the High Court. Under the circumstances, the present appeal deserves to be dismissed and is accordingly dismissed. However, in the facts and circumstances of the case, there shall be no order as to costs.

I.A. No. 149091/2022 stands disposed of in terms of the above."

From bare perusal of the said judgment, it is seen that the Hon'ble Apex Court are in complete agreement with the view taken by the Madras High 22 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 Court in the case of P. Ayyamperumal (supra) and other Hon'ble High Courts, and has not approved the contrary view taken by the Full Bench of the Andhra Pradesh High Court and also the decisions of other Hon'ble High Courts, as has been reproduced hereinabove. The Hon'ble Apex Court has held that the Division Bench of the High Court has rightly directed the appellants to grant one annual increment which the original writ petitioners earned on the last day of their service for rendering their services preceding one year from the date of retirement with good behaviour and efficiency.

10. Since the various Benches of this Tribunal, the Hon'ble High Courts and the Hon'ble Supreme Court have held that the increment, which became due on 1st July of their respective years needs to be released for the employees, who retired one day earlier thereto, the applicants herein cannot be denied such benefits.

11. In view of the observations and discussions made hereinabove, all the impugned orders/letters, if any, in the respective Original Applications are hereby quashed and set aside. The respondents are directed to grant one annual grade increment payable on 1st 23 OA No. 23/2020 with MA No. 164/2023, OA No. 436/2020, OA No. 502/2020, OA No. 02/2021, OA No. 80/2021, OA No. 255/2021, OA No. 277/2021, OA No. 382/2021 with MA No. 25/2022 and OA No. 41/2022 with MA No. 247/2022 July to all the applicants for the period from 1st July to 30th June for the respective years in which they have retired and to re-fix their pension and pensionary benefits accordingly, if the applicants are found otherwise eligible for grant of such annual grade increment, within a period of three months from the date of receipt of a certified copy of this order. Accordingly, the respondents are also directed to pay arrears to the applicants within a period of one month thereafter.

12. Consequently, all the aforesaid Original Applications are disposed of with these observations and directions. No order as to costs.

13. All the pending Misc. Applications, if any, are also disposed of accordingly.

 (HINA P. SHAH)                          (DINESH SHARMA)
JUDICIAL MEMBER                       ADMINISTRATIVE MEMBER




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