Central Administrative Tribunal - Ahmedabad
Satbir Singh Bhim Singh vs Central Board Of Indirect Taxes & ... on 18 December, 2019
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 1
CENTRAL ADMINISTRATIVE TRIBUNAL
AMHEDABAD BENCH
Original Application No. OA Nos.467/2019, 468/2019,
469/2019, 470/2019, 471/2019, 472/2019, 473/2019,
474/2019, 475/2019, 476/2019, 477/2019, 478/2019,
479/2019, 480/2019, 481/2019, 482/2019, 483/2019,
484/2019, 485/2019, 486/2019, 487/2019, 488/2019,
489/2019, 490/2019, 491/2019, 492/2019, 493/2019,
494/2019, 495/2019, 496/2019, 497/2019, 498/2019,
499/2019, 500/2019, 501/2019, 502/2019, 503/2019,
504/2019, 505/2019, 506/2019, 507/2019, 508/2019,
509/2019, 510/2019, 511/2019, 512/2019, 513/2019,
514/2019, 515/2019, 516/2019, 517/2019 &
518/2019.
Dated the 18th day of December, 2019
CORAM: HON'BLE SHRI M C VERMA, JUDICIAL MEMBER
OA 467/2019
Rajesh Kumar Sharma, S/o Ghanshyam Das Sharma,
Male: Aged 50 years,
Superintendent of CGST (Group B), CGST, Surat (Presently posted as
Assistant Director, Directorate of Enforcement, Jaipur),
Residing at Plot No.35, Sharda Colony,
Gandhi Path, Vaishali Nagar, Jaipur-302021. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 2
4 Commissioner of CGST & Central Excise, Surat Commissionerate,
New Central Excise Building, Chowk Bazaar, Surat - 395001.
... Respondents.
OA 468/2019
1 Sanjay Vyas, S/o Shri Laxmikant Vyas,
Male, Aged 53 years, Presently posted as Superintendent
CGST (Group B), CTGST, Surat.
Residing at 703-A, "Mangal Darshan", Chhatrapati Shivaji Marg,
Adajan, Surat 395009.
2 Jayasoman Narayana Pillai,
Male, Aged 59 years, Presently posted as Superintendent
CGST (Group B), CGST, Surat.
Residing at Flat No.04, Kamal Park, Opposite C.B.High School,
Mission Colony, Valsad - 396 001.
3 Rajesh Sakarlal Palia,
Males, Aged 47 years, Presently posted as Superintendent,
CGST (Group B), CGST, Surat.
Residing at 19, Shridhar Society, Olpad Road, Opp Essar Fuel
Pump, Jahangirpura, Surat - 395 005.
4 Singaraju Venkatarajashekararao, S/o Late Shri Singaraju
Venkatalakshmiunarasimharao,
Male, Aged 50 years, Presently posted as Superintendent
CGST (Group B), CGST, Surat.
Residing at B-2/102, Prathistha Apartment, Near Surya Row House,
Piplod, Surat- 395007.
5 Nadanasabapathi, S/o Shri Gnanamani Ponnusamy,
Male, Aged 51 years, Presently posted as Superintendent
CGST (Group B), CGST, Surat.
Residing at A-701, Indraprasth Apartment, Near Ashok Pan House,
City Light Road, Surat - 395 007.
6 Ashvinkumar Sukabhai Chaudhari,
Male, Aged 48 years, Presently posted as Superintendent
CGST (Group B), CGST, Surat.
Residing at 390/Type-4, Central Revenue Colony,
Near Chakli Circle, Race Course, Vadodara - 390 007.
7 Rajeev Kumar Vyas, S/o Shri Inder Prakash Vyas,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 3
Male, Aged 53 years, Presently posted as Superintendent
CGST (Group B), CGST, Surat.
Residing at 2001, Sheetak Apartment, Behind SBI, Citi Light,
Surat - 395 007.
8 Rakesh Thakur, S/o Shri Roshan Lal Thakur,
Male, Aged 48 years, Presently posted as Superintendent
CGST (Group B), CGST, Surat.
Residing at G 1002, Shringar Residency, Vesu, Surat - 395 007.
... Applicants
v/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of CGST & Central Excise, Surat Commissionerate,
New Central Excise Building, Chowk Bazaar, Surat - 395001.
... Respondents.
OA 469/2019
1 Minal Sheth, D/o Shri Chimanlal Chatrabhuyj Sheth,
Female, Aged 52 years, Presently posted as Superintendent
CGST (Group B), CGST, Vadodara-II,
Residing at A/21, Laxmikunj Society, New Sama Road,
Nr. Ayyappa Temple, Vadodara-390 008.
2 Girish Kumar Sharma, S/o Shri Yogesh Kumar Sharma,
Male, Aged 52 years, , Presently posted as Superintendent
CGST (Group B), CGST, Vadodara-II,
Residing at 7, Raj Mahal Row House, New L P Sawani Road,
Adajan, Surat - 395 009.
3 Ashok Kumar Dwivedi, S/o Late Shri Bhupendra Dwivedi,
Male, Aged 51 years, , Presently posted as Superintendent
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 4
CGST (Group B), CGST, Vadodara-II,
Residing at 405, Shila Towers, Samrth Park,
Adajan, Surat - 395 009.
4 Sanjay Ashokbhai Patel,
Male Aged 50 years, , Presently posted as Superintendent
CGST (Group B), CGST, Vadodara-II,
Residing at A/4, Matrukrupa Society, Next to Sandhya Park,
Viswamitri road, Manjalpur, Vadodara - 390 011.
5 Sanjay Mathur, S/o Shri Prem Narain Mathur,
Male, Aged 51 years, , Presently posted as Superintendent
CGST (Group B), CGST, Vadodara-II,
Residing at Q-607, Rajtilak Appartments, Opposite Vaishali
Bungalows, City Light, Surat 395007.
6 Bhavna Suhas Rajapurkar, D/o Shri Narayan Mahadev Wagh,
Female, Aged 53 years, , Presently posted as Superintendent
CGST (Group B), CGST, Vadodara-II,
Residing at 14, Vihal Vandana Society, Behind Billabong School,
Opposite Chhaya Farm, Nr. Vadsar Bridge,
Vadsar, Vadodara-390 010. ... Applicants.
v/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of CGST & Central Excise, Vadodara II
Commissionerate, GST Bhavan, Subhanpura, Vadodara-390 023.
... Respondents.
OA 470/2019
1 Dhirubhai Michrabhai Gamit,
Male, Aged 54 years, Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 5
Residing at 48, Nevil Park Society, B/h. Gayatri mandir, U.M.Road,
Surat - 395 017
2 Subhashbhai Kantibhai Vasava,
Male, Aged 44 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at At & Post - Velanja,Taluka Kamrej, Distt. Surat 394150.
3 Ramesh Anand, S/o./ Shri Sadanand Shah,
Male, Aged 49 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at Flat No.IVY-403-B, Park City, Opposite Yogi Hospital,
Kilvani Road, Silvassa 396230.
4 Smt Ramilaben Amrutbhai Vasava, D/o Shri Gordhanbhai Vasava,
Female, Aged 51 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at 27, Mathura Nagari Row House, Gat No.1,
Palanpur Jakat Naka, Surat - 395 009.
5 Pravinkumar Narsinhbhai Patel,
Males, Aged 51 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at C-302, Sutrali Apartment, Opp . MeghMalhar Vatica,
Near Subhash Baug, Jahagirabad, Surat - 395 005.
6 Prafulla Ramniranjan Sharma,
Male, Aged 50 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at 10, Shridhar Row House, B/h Rajhans Cinema,
Vesu, Surat - 395007.
7 Naval Kishore Somani, S/o. Shri Kishan Gopal Somani,
Male, Aged 49 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at B-404, Green Victory, Althan Bhimrad Road,
Opp. Petrol Pump, Althan, Surat (Gujarat) - 395 017.
8 Kasinadhuni Radha Jaya Lakshmi, D/o Shri Narasimha Rao,
Female, Aged 46 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at B-302, Vaishnodevi Sky, Nr. B.R.Park Road,
Mora Bagal, Surat - 395005.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 6
9 Neel Kamal Verma, S/o Shri Surendra Prasad Verma,
Male, Aged 48 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at D/201, R M Park, Cross Tithal Road, Near Sulabh Aptt,
Valsad - 396014.
10 Patel Deepak Nanubhai,
Male, Aged 44 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at B-5, Akshar Township, Chhapra Road,
Navsari - 396421.
11 Sivasasan, S/o Shri Chellappan Raman,
Male, Aged 57 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at D-21, Kendriya Rajaswa Awas, Ghod Daud Road,
Sarlawadi, Surat - 395 007.
12 Sista Madhusudhan Rao, S/o Shri Satyanarayan Sarma,
Male, Aged 53 years, , Presently posted as Superintendent
CGST (Group B), CGST, Audit, Surat.
Residing at B-105, Alishan Enclave, Opp. Star Bazar, Adajan,
Surat - 395 009. ... Applicants
v/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of CGST & Central Excise, Audit Commissionerate
Surat, 4th Floor, Magnus Building, Althan Canal Road, Near Atlanta
Shopping Centre, Althan, Surat-395007..
... Respondents.
OA 471/2019
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 7
1 Jigneshkumar Vallabhdas Butani,
Male, Aged 51 years, Presently posted as Superintendent
Customs, (Group B), Customs, Jamnagar (Prev.),
Residing at 603, Radhika Apartment, Jalaram-I, Nr. Kotecha
Chowk, University Road, Rajkot - 360 007.
2 Bimal Rameshchandra Nagda,
Male, Aged 51 years, , Presently posted as Superintendent
Customs, (Group B), Customs, Jamnagar (Prev.),
Residing at C-402, Shukan Apartments, New S.G.Road, Opp.
Vademataram City, Ahmedabad - 380 061.
3 Mahebub Akbarali Somani,
Male, Aged 49 years, , Presently posted as Superintendent
Customs, (Group B), Customs, Jamnagar (Prev.),
Residing at M-49, Neelkanth Park, Anand Bahar, Rajkot - 360 002.
4 Prashant Kirtikumar Dave,
Male, Aged 43 years, , Presently posted as Superintendent
Customs, (Group B), Customs, Jamnagar (Prev.),
Residing at Block No.E-1, Opp. C-15, Shantiniketan Residency,
Near Aalap Green City, Raiya Road, Rajkot - 360 007.
5 Jitender Singh Malik, S/o Shri Rajpal Singh Malik,]
Male, Aged 50 years, , Presently posted as Superintendent
Customs, (Group B), Customs, Jamnagar (Prev.),
Residing at House No.1336, Sector-03, Sonepat Road, Rohtak,
Haryana - 131 001.
6 Shekhar Shamrao Chavan,
Male, Aged 57 years, Presently posted as Assistant Commissioner
of Customs, (Group A), Customs, Jamnagar,
Residing at 301, Shilp Apartment, Indira Gandhi Road,
Jamnagar - 361 008. ... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 8
3 Chief Commissioner of Customs, Gujarat Zone, Custom House, Nr
All India Radio, Navrangpura, Ahmedabad-380009.
4 Commissioner of Customs, Jamnagar (Prev) Commissionerate,
Sarda House, Bedi Bundar Road, Jamnagar 361 008.
... Respondents.
OA 472/2019
1 Ram Kumar Meena, S/o Shri Ram Narayan Meena,
Male, Aged 55 years, , Presently posted as Superintendent
Customs, (Group B), Customs, Jamnagar .
Residing at 70/244, Sagwadi (Kaliyabid), Bhavnagar 364 002.
2 Indrajitsinh Jasubha Jadeja,
Male, Aged 53 years, , Presently posted as Superintendent
Customs, (Group B), Customs, Jamnagar .
Residing at Plot No.9, Virbhadra Society, Opp SBI Bank,
Nilam Bag Chowk, Bhavnagar 364 001. ... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of Customs, Gujarat Zone, Custom House, Nr
All India Radio, Navrangpura, Ahmedabad-380009.
4 Commissioner of Customs, Jamnagar (Prev), Commissionerate,
Sarda House, Bedi Bundar Road, Jamnagar- 361 008.
... Respondents.
OA 473/2019
1 Ketan Dholakia, S/o Shri Chandrakant Dholakia,
Male, Aged 56 years, Presently posted as Superintendent
CGST, (Group B), Customs, Rajkot.
Residing at B-701, Monarch-4 Residency Rayjibag, Junagadh -
Junagadh - 362 001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 9
2 Prabhulal Bhensdadia S/o,. Dharamshibhai Bensdada,
Male, Aged 57 years, , Presently posted as Superintendent
CGST, (Group B), Customs, Rajkot.
Residing at 301, Mohan Plaza, Near Chitrakut Mahadev Temple,
Behind Crystal Mall, Kalawad Road, Rajkot - 360005. ... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
CST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of CGST & Central Excise, Rajkot Commissionerate,
CGST Bhawan, Race-Course Ring Road,
Rajkot-360 001. ...Respondents.
OA 474/2019
1 Shirish Hariharrai Dholakia,
Male, Aged 55 years,
Retired Superintendent of CGST (Group B),
Retired from CGST, Kutch.
Residing at Stavan, Plot No.76, Rudanagar - 2, Kalawad Road,
Via Premmandir, Rajkot - 360005. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
CST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of Central Goods & Services Tax, Kutch,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 10
Gandhidham, Plot No.82, Sec. 8, Opp. Ramleela Maidan,
Gandhidham. ... Respondents
OA 475/2019
1 Devender Singh, S/o. Late Shri Mohinder Singh,
Male, Aged 61 years,
Retired Superintendent of CGST (Group B),
Retired from CGST, Rajkot.
Residing at 944/31, Malik Colony, Sonipat, Behind Petrol Pump,
Gohana Road, Sonipat, Haryana - 131 001. ...Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
CST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of CGST & Central Excise, Rajkot Commissionerate,
CGST Bhawan, Race-Course Ring Road,
Rajkot-360 001. ...Respondents.
OA 476/2019
1 Hari Kishan Yadav, S/o Late Shri Hazari Lal Yadav,
Male, Aged 48 years,
Superintendent of Customs, (Group B), (presently on deputation to
DGGI, DZU, New Delhi).
Residing at A-101, Unique Apartment, Plot No.38, Sector-6,
Dwarka, New Delhi - 110 075. ...Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 11
New Delhi - 110 001.
3 Chief Commissioner of Customs, Gujarat Zone, Custom House,
Nr. All India Radio, Navrangpura, Ahmedabad-380009.
4 Principal Commissioner of Customs, Ahmedabad, Custom House,
Nr. All India Radio, Navrangpura, Ahmedabad - 380 009.
... Respondents
OA 477/2019
1 Janak Raj Sharma, S/o Late Shri Kali Ram Sharma,
Male, Aged 61 years,
Retired Superintendent of CGST (Group B), Retired from CGST,
Rajkot.
Residing at 155, Green Enclave, Lohgarh, Zirakpur, District Mohali,
Punjab PIN 140603. ...Applicant
V/s.
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
CST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of CGST & Central Excise, Rajkot Commissionerate,
CGST Bhawan, Race-Course Ring Road,
Rajkot-360 001. ...Respondents.
OA 478/2019
1 Satbir Singh, S/o Shri Bhim Singh,
Male, Aged 54 years,
Superintendent of CGST (Group B), CGST, Vadodara-I
(Presently on deputation to DGGI, DZU, New Delhi).
Residing at H No.1108, Sector 23 A, Gurgaon, Haryana 122017.
2 Rajiv Chhabra, S/o Late Shri Manohar Lal Chhabra,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 12
Male, Aged 51 years,
Superintendent of CGST (Group B), CGST, Vadodara-I,
(Presently on loan basis to DGGI, New Delhi).
Residing at Flat No.E-201, Arya Apartment, Sector-15,
Rohini, Delhi 110 089. ...Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara 390 007.
4 Commissioner of CGST & Central Excise, Vadodara-I,
Commissionerate, GST Bhavan, Race Course Circle,
Vadodara-390 007. ...Respondents.
OA 479/2019
1 Nilesh Chandrakant Gajariya,
Male, Aged 55 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at 'Rajan' Plot No.50/51, Divyasiddhi Park Airport Road,
Opp. Airport Garden Main Gate, Near Income Tax Society,
Rajkot - 360 007.
2 Shivkumar Krishnamoorthy Iyer,
S/o. Late Shri Krishnamoorthy Krishna,
Male, Aged 51 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at No.184 Single Maliya, Bharat Nagar,
Bhavnagar-364001.
3 Manoj Kumar, S/o Shri Anandi Prasad Yadav,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at B-101, Shilpan Villa, Near IOC Quarter,
Kalawad Road, Rajkot - 360 005.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 13
4 Smitesh Pravindchandra Ruparelia,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at B-3/404, Shilpan Onyx, 80 Ft Gangotri Park Main Road,
Opp. BT Savani Hospital, Rajkot - 360 005.
5 Kamlesh Gangaram Savlani,
Male, Aged 49 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at Astha 2, Shiv Sangam Society, House No.53, Near
Shakti School, University Road, Rajkot - 360 007.
6 Dhirendra Mohanlal Mehta,
Male, Aged 57 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at 102, Kevlam Apartment, K-1 Tower, Kevlam Park,
Ambika Township, Nana Mava Road, Rajkot- 360 005.
7 Hitesh Vasantray Joshi,
Male, Aged 50 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at 203, Nandanvan Apartment, Behind Dwarkadhish
Market, Near Sardarbag, Junagadh - 362 001.
8 Jitendra Singh, S/o Shri Indradeo Singh,
Male, Aged 50 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at C-101, Shipan Villa, Near IOC Quarter, Kalawad Road,
Rajkot - 360 005.
9 Deepak Shivkumar Mehta,
Male, Aged 50 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at Block No.49, Ananta Society, Satya Sai Hospital Road,
Kalawad Road, Rajkot - 360 005.
10 Ajay Pramodray Joshi,
Male, Aged 50 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at Chanakya, Jagannath Plot, Street No.1/5, Kalawad
Road, Near Giriraj Hospital, Rajkot-360005.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 14
11 Laxmikant Jayantilal Parmar,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at 'Narmade Har', 3-Navjyot Park, Bh. Jade Blue Stores,
150 Feet Ring Road, Rajkot 360 005.
12 Shailesh Mukundrai Sheth,
Male, Aged 55 years, Presently posted as Superintendent CGST
(Group B) CGST Audit, Rajkot.
Residing at 301-B, Sheri Jay Ganesh Residency, Station Plot,
Gondal - 360 311. ... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4 Commissioner of CGST & Central Excise, Audit Commissionerate
Rajkot, Hotel Royal Inn Building Near Girnar Cinema,
Rajkot - 360 001. ... Respondents.
OA-480/2019
1 Dadi Srinivasa Ravindra Babu, S/o. Dadi Modi Naidu,
Males, Aged 51 years,
Superintendent of CGST (Group B), CGST, Daman
(presently on deputation to DRI, RU, Vishakhapatnam),
Residing at FF1, P.M.Naidu Residency, Dondaparthy,
Vishakapatnam, Andhra Pradesh - 530 016. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 15
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara 390 007.
4 Commissioner of CGST & Central Excise, Daman
Commissionerate, 2nd Floor, Hani's Landmark, Vapi Daman Road,
Chala, Vapi. ... Respondents
OA 481/2019
1 Kishor Maheshbhai Shishangiya,
Male, Aged 45 years, Presently posted as Superintendent
Customs (Group B), Customs, Jamnagar,
Residing at 86-Asopalav Bunglow, Near Satya Sai Hospital,
Behind Atmiya College, Kalawad Road, Rajkot - 360005.
... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of Customs, Gujarat Zone, Custom House,
Nr. All India Radio, Navrangpura, Ahmedabad - 380 009.
4 Commissioner of Customs, Jamnagar (Prev) Commissionerate,
Sarda House, Bedi Bundar Road, Jamnagar - 361008.
... Respondents
OA 482/2019
1 Harvinder Singh Sood, S/o Shri Hardyal Singh Sood,
Male, Aged 62 years, Retired Inspector of Customs (Group B),
Retired from Customs, Ahmedabad,
Residing at Kothi No.162, Phase 3B1, Mohali - 160059.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 16
V/s
1 Union of India, Notice to be served through:Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of Customs, Gujarat Zone, Custom House,
Nr. All India Radio, Navrangpura, Ahmedabad-380009.
4 Principal Commissioner of Customs, Ahmedabad, Custom House,
Nr. All India Radio, Navrangpura, Ahmedabad - 380 009.
... Respondents
OA 483/2019
1) Ajit Singh Yadav, S/o Shri Amar Singh Yadav
Male, Aged 47 years, Superintendent of CGST (Group B),
(presently on deputation to KASEZ),
Residing at "Amar Shanti", Plot No.453, 5 B, Adipur, Katchh,
Gujarat - 370205.
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Development Commissioner, Kandla Special Economic Zone
(KASEZ), Gandhidham, Kutch, Gujarat 370230.
OA 484/2019
1 Anil Madanmohan Vyas
Male, Aged 49 years Presently posted as Superintendent (DRI,
Ahmedabad on loan basis)
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 17
Residing at J-7, Part-4, Shayona City, R. C. Technical College
Road, Chanakyapuri, Ahmedabad - 380061
2 Shvetal Bipinchandra Parikh.
Male, Aged 50 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad South,
Residing at 4, Ratna Flats, Motinagar Society, Ishwar Bhuvan
Road, Navrangpura, Ahmedabad - 380014
3 Lovely Gervasis D/o Shri Ambattu Joseph,
Female, Aged 52 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad South, (presently posted at
KASEZ),
Residing at B-17 Vardhamankrupa Row House,
Nr. Sattadhar Society, Ghatlodia, Ahmedabad - 380061.
4 Rajesh Balakrishnan Nair, S/o Shri Kurumampatte Balakrishnan
Male, Aged 46 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad South Commissionerate
(presently posted at DGoV on loan basis),
Residing at :D 201, Satej Apartments, Opp. Cambay Grand Hotel,
Off S.G.Road, Thaltej, Ahmedabad - 380054.
5 Chandresh Pravinchandra Vyas,
Male, Aged 46 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad South Commissionerate
(presently posted at ADG (Audit), Ahmedabad on Rotational
Transfer Basis),
Residing at B.No.28, Tulsi Villa, Opp. Shiv Ashish School,
Inside Sterling City, Bopal, Ahmedabad - 380058.
6 Sumy Sajan Kassamkuttiyil, D/o Shri Vithayathil Kochappu Antony,
Female, Aged 47 years, Presently posted as Superintendent
CGST (Group B), posted at CGST, Ahmedbad South,
Residing at B-23, Sursagar Tower, Sattadhar,
Ghatlodia, Ahmedabad - 380052.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 18
7 Priyeshkumar Jaysukhlal Gandhi,
Male, Aged 48 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad South Commissionerate
(presently posted at DGGI (Audit), Ahmedabad on
Rotational Transfer Basis)
Residing at G-41, Hariom Park, Opp. Ghosha Society, Jay Ambe
Nagar Road, Thaltej, Ahmedabad - 380054.
8 Bhavesh Nagindas Shah,
Male, Aged 51 years Presently posted as Superintendent
CGST (Group B), Ahmedabad South Commissionerate
(presently posted at DGGI (Audit), Ahmedabad on
Rotational Transfer Basis)
Residing at Block No.166, Anandnagar, Sector-27,
Gandhinagar - 382028.
9 Jagdish Prasad Meena S/o Shri Ram Nath Meena,
Male, Aged 49 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad South,
Residing at House No.34, Simandhar Co. Op. Housing Society,
Tragad Road, Chandkheda, Ahmedabad - 382424.
10 Anilkumar, S/o Shri Sreedharan,
Male, Aged 48 years Presently posted as Superintendent CGST,
Ahmedabad South,
Residing at F-3, Part-3, Shayona City, R.C. Technical Road,
Chanakyapuri, Ghatlodia-PO, Ahmedabad - 380061.
11 Dineshkumar Dalpatbhai Sindhav,
Male, Aged 48 years, Presently posted as Superintendent
CGST, Ahmedabad South,
Residing at M 24/203, Azad Apartment, Part-II, Near Azad Society,
Ambawadi, Ahmedabad - 380006.
12 Priya Gopal Sharma, S/o Shri Janardan Sharma,
Male, Aged 52 years, Presently posted as Superintendent
CGST, Ahmedabad South,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 19
Residing at 7, Asopalav Apartment,
Pragatinagar, Naranpura, Ahmedabad - 380013.
13 Pareshkumar Vrajlal Sangani,
Male, Aged 52 years, Presently posted as Superintendent
CGST, Ahmedabad South,
Residing at Z-302, Sardar Patel Colony, Near Shastrinagar
Vegetable Market, Shastrinagar, Naranpura, Ahmedabad -
380013.
14 Kashyap Jayendrakumar Acharya,
Male, Aged 46 years, Presently posted as Superintendent
CGST, Ahmedabad South,
Residing at C/2, Niti Appartment, B/h Balaji Complex,
Nehrupark, Vastrapur, Ahmedabad - 380015.
15 Pradeepkumar Sushilkumar Sharma,
Male, Aged 50 years, Presently posted as Superintendent
CGST, Ahmedabad South Commissionerate
(presently on deputation of CSI Airport, Ahmedabad),
Residing at B-73, Shrushti Co-operative Housing society,
Nr. Parshwanath Township, Krishnanagar,
Nava Naroda, Ahmedabad - 382345. ... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4 Principal Commissioner of CGST & Central Excise, Ahmedabad
(South) Commissionerate, GST Bhawan, Revenue Marg,
Ambawadi, Ahmedabad - 380 015. ...Respondents
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 20
OA 485/2019
1 Sathyan Pillai, S/o Shri Nellkandhan,
Male, Aged 62 years, Retired Superintendent of CGST (Group B),
Retired from CGST Audit, Surat,
Residing at Kochuvilayil House, Edakkunnam, Charummoodu
P.O., Alleppy District, Kerala State - 690505. ... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of CGST & Central Excise, Audit Commissionerate
Surat, 4th Floor, Magnus Building, Althan Canal Road, Near Atlanta
Shopping Centre, Althan, Surat - 395 007. ... Respondents
OA 486 of 2019
1 Mukesh Kumar Soni, S/o Shri Bharatlal Soni,
Male, Aged 53 years, Retired Superintendent of CGST (Group B),
Retired from CGST. Vadodara - II, Residing at 379, Saikripa
Colony, Indore - 452010. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 21
GST Bhavan, Race Course Circle, Vadodara. ... Respondents
OA 487/2019
1) Ajay Kumar Agarwal, S/o Shri Tarachand Agarwal,
Male, Aged 53 years, Presently posted as Superintendent
CGST (Group B), CGST Appeals, Vadodara, Residing at 14,
Krishna Township Part-II, B/h VUDA Flats, Near Satva Flats,
Gotri, Vadodara - 390021. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of CGST & Central Excise, Appeals Vadodara, GST
Bhavan, Race Course Circle, Vadodara - 390 007. ... Respondents
OA. 488/2019
1) Zile Singh Chahar, S/o Late Shri Chatur Singh Chahar,
Male, Aged 64 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Ahmedabad South,
Residing at H.No.2036, Sector-2 (Part), Near Shri Parsu Ram
Mandir, Sonepat Road, Rohtak, Haryana - 124001....Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 22
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4 Principal Commissioner of CGST & Central Excise, Ahmedabad
(South) Commissionerate, GST Bhawan, Revenue Marg,
Ambawadi, Ahmedabad - 380 015. ... Respondents
OA 489/2019
1 Murtaza Tasadduk Kharawala,
Male, Aged 51 years, Retired Superintendent of CGST (Group B),
Retired from CGST. Vadodara - II,
Residing at 504, Krishnadeep Tower, Mission Road, Fatehgunj,
Vadodara - 390002. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of CGST & Central Excise, Vadodara-II,
Commissionerate, GST Bhavan, Subhanpura, Vadodara 390 023.
... Respondents
OA 490/2019
1 Nazima Shaikh, D/o Shri Sharfuddin Najmuddin Shaikh,
Female, Aged 50 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad North,
Residing at A/21, Rehnuma society, Near F D School, Juhapura,
Ahmedabad - 380051.
2 Ashesh Pankajbhai Shah,
Male, Aged 50 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad North,
Residing at 5/12, Priyanka Apartment, Near Jivraj Mehta Hospital,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 23
Vasna, Ahmedabad - 380051.
3 Bindu Muraleedharan, D/o Shri Govindankutty,
Male, Aged 47 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad North,
Residing at 4/4, Swagat Residency, Motera Road, Sabarmati,
Ahmedabad - 382424.
4 Ramesh Chandra Meena, S/o Ram Kishan Meena,
Male, Aged 55 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad North,
Residing at A/25, Tejendranagar-7, Near Uma Bhavani Society,
Tragad Road, Chandkheda, Ahmedabad - 380005.
5 Sunil Rameshwar Prasad, S/o Shri Rameshwar Prasad,
Male, Aged 52 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad North,
Residing at Bungalow No.A-13, Swagat City, Adalaj,
Dist. Gandhinagar - 382421.
6 Patric Thomas Baraiya, S/o Shri Thomas Gershom Baraiya,
Male, Aged 59 years, Presently posted as Superintendent
CGST (Group B), Ahmedabad North,
Residing at 4/B, Jaitunpark Society, Near Shantivan Bus-Stop,
Narayan Nagar Road, Paldi, Ahmedabad - 380007.
... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4 Commissioner of CGST & Central Excise, Ahmedabad (North)
Commissionerate, Custom House, Nr. All India Radio, Navrangpura,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 24
Ahmedabad - 380 009. ... Respondents.
OA 491/2019
1. Pandya Brijesh Ashwinkumar, S/o Shri Pandya Ashwinkumar
Jivanlal,
Male, Aged 48 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar,
Residing at A-5, Akash -II, B/h Alpha One Mall, Nr. Vastrapur
Lake, Sarkari Vasahat Road, Vastrapur, Ahmedabad -380 054.
2. Kshama Rajesh Panchal, D/o Shri Ratilal Dave,
Female, Aged 58 years, Presently posted as Superintendent,
CGST (Group B), Gandhinagar,
Residing at 9, Akshar Colony, O/S Shahpur Gate, Shahpur,
Ahmedabad - 380 004.
3. Muraleedharan Nair, S/o.Late Shri Narayanan Nair,
Male, Aged 53 years, Presently posted as Superintendent,
CGST (Group B), Gandhinagar,
Residing at H-32, Prarthna Bunglows, Vasantnagar Township,
Gota-Ognej Road, Gota, Ahmedabad 380 081.
4. Suresh Kaippenchery, Shri Karunakaran Nair,
Male, Aged 53 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar,
Residing at C-34, Sarthi Avenue, Ramdevnagar, Satellite,
Ahmedabad - 15.
5. Kuldeep Singh Rathore, S/o Shri Parbat Singh Rathore,
Male, Aged 53 years, Presently posted as Superintendent,CGST
(Group B), Gandhinagar,
Residing at C-37, Shayona Parisar, Near Rajdhani Township,
Opp.Shayona Park Society, Radhanpur Road, Mehsana 384 002.
6. Hari Ram Meena, S/o Shri Mukanda Ram Meena,
Male, aged 46 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar,
Residing at B-43, Hariom 2, Near D Cabin Post Office, Sabarmati,
Ahmedabad - 380 005.
7. Shalendra Singh Chowhan, S/o. Shri Karan Singh Chowhan,
Male, Aged 49 years, Presently posted as Superintendent,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 25
CGST (Group B), Gandhinagar,
Residing at D/43, Prithvi Tower, Near Mangal Deep, Jodhpur
Village Road, Satellite, Ahmedabad - 380 015.
8. Upendra Rathod, S/o Shri Prabhudas Rathod,
Male, Aged 47 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar,
Residing at 6, Shaival Greens Bunglow, B/h N Raval Party Plot,
Chandranagar, Paldi, Ahmedabad - 380 007.
9. Shaji Thomas, S/o Shri Thekkemuriyil Scaria Thomas,
Male Aged 53 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar, Residing at A-32, Hariom Park,
Thaltej, Ahmedabad 380 058.
10. Brahmesh Manohar Kalashikar, S/o Shri Manohar,
Ramchandra Kalashikar,
Male, Aged 50 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar,
Residing at A/205, Mallinath Centre, Mallinath Park Society,
Rangsagar Flat Road, Opp.Saibaba Temple, Paldi, Ahmedabad -
380 007.
11. Chhotelal Meena, S/o Shri Ramkumar Meena,
Male, Aged 58 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar,
Residing at A-27, Tejendranagar-7, Tragad Road, Chandkheda,
Ahmedabad - 380 007.
12. Muthreja Ritesh, S/o Shri Devdas,
Male, Aged 46 years, Presently posted as Superintendent, CGST
(Group B), Gandhinagar,
Residing at E/401, Aatray Green, B/h St.Xavier's High School,
Near Indira BrindgeCircle, Hansol, Ahmedabad - 382 475.
... Applicant
V/s.
1. Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 26
3. Chief Commissioner of CGST & Central Excise, Ahmedabad
Zone, GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad -
380 015.
4. Commissioner of CGST & Central Excise, Gandhinagar
Commissionerate, Custom House, Nr. All India Radio,
Navrangpura, Ahmedabad - 380 009. ... Respondents
OA 492/2019
1. Prashant Jashvant Gandhi,
Male, Aged 52 years,Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at 3, Shivam Flat, Near Sneh Ortho Hospital, Anjali,
Vasna, Ahmedabad 380 007.
2. Indravadan Prabhudas Shilajia,
Male, Aged 48 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad, Residing at B-201,
Shubhamangal Residency, B/h Swaminarayanan Temple,
Jagatpur Road, Chandlodiya, Ahmedabad 382 481.
3. Sanjeev Saluja, S/o Shri Devindernath Saluja,
Male, Aged 51 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at 4, Tirth Bhumi Duplex, Near ONGC, Chandkheda,
Ahmedabad 380 007.
4 Ashish Jagdisgchandra Mehta,
Male, Aged 46 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at Shivam Plot No.817/2, Sector 7/C, Gandhinagar -
382 007.
5. Dilipkumar Vitthalbhai Thakkar,
Male, Aged 48 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at M-29/172, Pragati Nagar, Naranpura, Ahmedabad -
380 013.
6. Ram Niwas Meena, S/o Matadeen Meena,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 27
Male, Aged 50 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at B-402, A3 Height, Near Dwarkesh Flat, Manilal Party
Plot Road, Motera, Ahmedabad - 382 424.
7. Kamal Singh Meena, S/o Shri Madan Lal Meena,
Male, Aged 53 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at House No.25, Dhartinagar, Near Chandkheda Railway
Station, Chandkheda, Ahmedabad - 380 007.
8. Vinodkumar Krishnan Nambiar, S/o Shri Kunhikrishnan Nambiar,
Male, Aged 46 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing C-137 Ashoknagar Society, Jodhpur Tekra, Satellite
Road, Ahmedabad 380 015.
9 Arun Suryaprakash Jain,
Male, 49 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at C/101, Sagun Castle, Opp.Satellite Park, Satellite
Road, Ahmedabad-15.
10. Anthanatte Vinod Lukose, S/o Shri Anthanatte Thomas Lukose,
Male, Aged 45 years, Presently posted as Superintendent,CGST
(Group B), CGST Audit, Ahmedabad,
Residing at J-301, Vandematram City, Nr.Gota Railway Crossing
Gota, Ahmedabad - 380 081.
11. Vivian Cyril Francis,
Male, Aged 46 years, Presently posted as Superintendent, CGST
(Group B), CGST Audit, Ahmedabad,
Residing at Block No.G 102, Sardar Patel Nagar, GHB Flats
Shastrinagar Char Rasta, Naranpura, Ahmedabad 380 013.
12. Dharmendra Bhagirathprasad Upadhyaya,
Male, Aged 51 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Ahmedabad,
Residing at S-209, Shrinandnagar-2 Vejalpur, Ahmedabad
380 051. ... Applicants
V/s
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 28
1. Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3. Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4. Commissioner of CGST & Central Excise, Audit Commissionerate
Ahmedabad, 301, GNFC Tower, SG Highway, Ahmedabad -
380 054.
OA 493/2019
1. Atanu Kundu, S/o Late Shri Baidyanath Kundu,
Male, Aged 59 years, Presently posted as Superintendent, CGST
(Group B), CGST Appeals, Ahmedabad,
Residing at A-402, Setup Residence, Opp.Kena Bungalow, Motera
Stadium Road, Ahmedabad - 380 005. ... Applicant
V/s
1. Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3. Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4. Commissioner of CGST & Central Excise, Appeals
Commissionerate Ahmedabad, GST Bhavan, Revenue Marg,
Ambawadi, Ahmedabad - 380 015. ... Respondents
OA 494/2019
1. Kamlesh Bhagwandas Bhagchandani,
Male, Aged 55 years, Superintendent, CGST (Group B),
(presently posted at Commissioner (A.R.), CESTAT, Ahmedabad),
Residing at B-29, Parulnagar, Ghatlodia, Ahmedabad 380 052.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 29
... Applicant
V/s
1. Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3. Commissioner (A.R), CESTAT, Ahmedabad, 3rd Floor, B Block,
Bahumali Bhavan, Near Girdharnagar Bridge, Asarwa,
Ahmedabad - 380 004. ... Respondents
OA 495/2019
1 Naimahemad Abdurrehman Mansuri,
Male, Aged 48 years, Superintendent of CGST (Group B),
(presently on deputation to ADG (Audit), Ahmedabad),
Residing at 402, Noor-e-Burhan Residency, Lallu Raijis Wando,
Mirzapur, Ahmedabad 380 001.
2 Neeraj Pal, S/o Shri Jaisingh Pal,
Male, Aged 58 years, Superintendent of CGST (Group B),
(presently on deputation to ADG (Audit), Ahmedabad),
Residing at B-19, Swastik Bunglows Vibhag-1, Near Vishwas City,
B/h RC Tehcnical, Gatlodiya Ahmedabad - 380 061.
... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3. Additional Director General (Audit), Ahmedabad Zonal Unit,
Customs, GST & Central Excise, Himalaya Arcade, Opp.Vastrapur
lake, Vastrapur Ahmedabad. ... Respondents
OA 496/2019
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 30
1 Chandrasekaran Sudhakaran, S/o.Shri Chandrasekaran,
Male, Aged 52 years, Superintendent of CGST (Group B),
(presently on deputation to DGoV, Ahmedabad),
Residing at 39, Sri Narayan Bungalows, 100 Feet Road (Now
Zydus Hospital Road), Thaltej, Ahmedabad 380 059.
2 Mohammed Akil Nawab, S/o Shri Abdul Latif Nawab,
Male, Aged 58 years, Superintendent of CGST (Group B),
(presently on deputation to DGoV), Ahmedabad),
Residing at A/304, Royal Akbar Residency, Near Royal Akbar
Tower, Sarkhej Road, Ahmedabad 382 210.
... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3 Additional Director General (Vigilance), Ahmedabad Zonal Unit,
Customs, GST & Central Excise, 4th & 5th Floor, BSNL, Naranpura
Telephone Exchange Building, Near Mangal Murti, Naranpura,
Ahmedabad - 380 063. ...Respondents
OA 497/2019
1 Nareshchandra Manilal Patel,
Male, Aged 61 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Ahmedabad South,
Residing at A-402, The Festival Residency,Nr.S.G.Business Hub,
Nr.Umiya Campus, Sola, S.G.Highway, Ahmedabad - 380 060.
2 Saby Philip Coutinho, S/o Shri Philip Coutinho,
Male, Aged 50 years, Retired Superintendent of Customs (Group
B), Retired from Customs, Ahmedabad,
Residing at A/10, Venunaad Appts., Opp.Udgam School, Drive-in-
Road, Thaltej, Ahmedabad 380 054.
3. Mahendrakumar Roshanlal Kothari,
Male, Aged 60 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Ahmedabad North,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 31
Residing at D/53, Orchid Green, Shahibag, Ahmedabad 380 004.
4. Sudhir Kumar, S/o Late Shri Lallan Prasad Verma,
Male, Aged 60 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Audit, Ahmedabad,
Residing at C/4, Opp.Videocon Factory, Green City, Sector 26,
Gandhinagar Pin - 382 028.
5. Naresh Thanwardas Satwani,
Male, Aged 50 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Vadodara -1,
Residing at B-702, Belvedere, Godrej Garden City, Jagatpur,
B/h Nirma University, Ahmedabad - 382 470.
6. Biravadra Dash, S/o Shri Raghunath Dash,
Male, Aged 60 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Gandhinagar,
Residing at A 14 Amantran, Arohi Club road, Ghuma, Bopal,
Ahmedabad - 380 058.
7. Varalakshmiprasad Josyula, S/o Late Shri Kameswararao Josyula,
Male, Aged 60 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Gandhinagar,
Residing at 47, Siddhi Vinayak Bungalows, Near BibleChurch,
Sargasan Patia, Sargasan, Gandhinagar - 382 421.
... Applicants
V/s.
1. Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3. Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4. Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara 390 007.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 32
5. Chief Commissioner of Customs, Gujarat Zone, Custom House,
Nr.All India Radio, Navrangpura, Ahmedabad - 380 009.
6. Principal Commissioner of CGST & Central Excise, Ahmedabad
(South) Commissionerate, GST Bhavan, Revenue Marg,
Ambawadi, Ahmedabad - 380 015.
7. Principal Commissioner of Customs, Ahmedabad, Custom House,
Nr.All India Radio, Navrangpura, Ahmedabad - 380 009.
8. Commissioner of CGST & Central Excise, Ahmedabad (North)
Commissionerate, Custom House, Nr.All India Radio,
Navrangpura, Ahmedabad - 380 009.
9. Commissioner of CGST & Central Excise, Gandhinagar
Commissionerate, Custom House, Nr.All India Radio,
Navrangpura, Ahmedabad - 380 009.
10. Commissioner of CGST & Central Excise, Vadodara I,
Commissionerate, GST Bhavan, Race Course Circle, Vadodara
390 007.
11. Commissioner of CGST & Central Excise, Audit Commissionerate
Ahmedabad, 301, GNFC Tower, SG Highway, Bodakdev,
Ahmedabad -380 054. ... Respomndents.
OA 498/2019
Ajay Singh Kundu, S/o Shri Shri J.S.Kundu,
Male, Aged 49 years, Presently posted as Superintendent, Customs,
(Group B), Customs, Ahmedabad,
Residing at A 1104, Rudram Avenue, Behind L.P. Savani School,
Vesu, Surat, Gujarat 395 007. ... Applicant
v/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 33
3. Chief Commissioner of Customs, Gujarat Zone, Custom House,
Nr.All India Radio, Navrangpura, Ahmedabad - 380 009.
4. Principal Commissioner of Customs, Ahmedabad, Custom House,
Nr.All India Radio, Navrangpura, Ahmedabad - 380 009.
... Respondents.
OA 499/2019
1 Mohan Lal, S/o Late Dhukal,
Male, Aged 61 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Rajkot, Residing at 7, Avani Apartment,
Panchavati Gaushala, Jamnagar 361 002.
2. Duraisamy, S/o Shri Sri Sengan,
Male, Aged 61 years Retired Superintendent of Customs (Group
B), Retired from Customs, Jamnagar
Residing at Suraj, 51-B, Panchavati Society, Near Narmadeswer
Mahadev Mandir, Bedi Bundar Road, Jamnagar 361 002.
... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2. Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3. Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4. Chief Commissioner of Customs, Gujarat Zone, Custom House,
Nr. All India Radio, Navrangpura, Ahmedabad - 380 009.
5. Commissioner of CGST & Central Excise, Rajkot
Commissionerate, CGST Bhawan, Race-Course ring Road, Rajkot
360 001.
6. Commissioner of Customs, Jamnagar (Prev), Commissionerate
Sarda House, Bedi Bundar Road, Jamnagar - 361 008.
...Respondents
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 34
OA 500/2019
1. Mitesh Subhashchandra Desai,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at C/160, Kashi Vishweshwar Township, Jetalpur Road,
Vadodara - 390 007.
2. Dharmesh Chandrakant Vyas,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at D/38, Ayodhyapuri Society, B/h Mother's School, Iskon
- Vasana Road, Vadodara - 390 007.
3. Soni Kamleshkumar Jagannath,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at A-10, Samruddhi Tenament, Darbar Chokdi,
Manjalpur, Vadodara - 390 011.
4. Shah Ujjval Balchand,
Male, Aged 47 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at A-202, Vimalnath Complex, Subhanpura, Vadodara -
390 023.
5. Sujit Pushpshil Gakewad,
Male, Aged 54 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at A/15, Sharnam Bungalows, Opp.Yash Complex, Gotri
Road, Vadodara - 390 021.
6. Mahendra Narayanrao Jadev,
Male, Aged 51 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at B/101 Vrundalaya Greens, Near Cosmos Corporate
House, Atladra Padra Road, Vadodara - 390 012.
7. Atar Singh, S/o Shri Natthi Singh,
Male, Aged 59 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at B-77, Shivanjali Society, B/h Yash Complex, Near
GERI Compound, Gotri Road, Vadodara - 390 021.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 35
8. Vrajeshkumar Prabhudasbhai Vakharia,
Male, Aged 59 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at 302, Anand Niwas Apptts., Green Park Society,
Nizampura Road, Vadodara - 390 002.
9. Roy Micheal Aynikkal, S/o Shri Micheal Lazar Aynikkal,
Male, Aged 49 years, Presently posted as Superintendent CGST
(Group B), CGST Audit, Vadodara,
Residing at 10, Pinal Park, Near Xavier's School, Chavdapura,
Jitodia Road, Anand - 388 001. ... Applicants
v/s
1 Union of India Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 .Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3. Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4. Commissioner of CGST & Central Excise, Audit Commissionerate
Vadodara, CGST & Excise Building, Subhanpura, Vadodara - 390
023. ...Respondents
OA 501/2019
1 Bhagirath Pravinchandra Bhatt,
Male, Aged 55 years, Presently posted as Superintendent Customs
(Group B), Customs, Mundra.
Residing at "Krishna", Greenpark Society, Street No.3, Airport
Road, Rajkot - 360 005.
2 Kamlesh Shashikant Ganatra,
Male, Aged 53 years, Presently posted as Superintendent Customs
(Group B), Customs, Mundra.
Residing at Shyam, 23/37, New Jagnath Plot, Rajkot - 360 001.
3 Kapoor Chand Meena S/o Shri Narayan Meena,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 36
Male, Aged 50 years, Presently posted as Superintendent Customs
(Group B), Customs, Mundra.
Residing at Flat No.201, Mahalaxmi Apartment, Chala Daman
Road, Taluka Paladi, dist. Valsad 396191.
4 Keshram Meena, S/o Heeralal Meena,
Male, Aged 55 years, Presently posted as Superintendent Customs
(Group B), Customs, Mundra.
Residing at 14/145/A/G-1, Kathiria Airport Road, Nani Daman,
Daman (U.T.) 396210.
5 Shivram Meena, S/o Shri Ramlal Meena,
Male, Aged 55 years, Presently posted as Superintendent Customs
(Group B), Customs, Mundra.
Residing at Flat No.101, Mahalaxmi Apartment, Chala Daman
Road, Taluka Paladi, Dist. Valsad - 396 191.
6 Sabyasachi Dutta, S/o Shri Nihar Ranjan Dutta,
Male, Aged 51 years, Presently posted as Superintendent Customs
(Group B), Customs, Mundra.
Residing at A/35, Westend Park, B/h Gurudwara, S.G.Highway,
Ahmedabad 380 059.
7 Ramphool Meena, S/o Shri Jansiram Meena,
Male, Aged 55 years, Presently posted as Superintendent Customs
(Group B), Customs, Mundra.
Residing at A/13, Tejendra Nagar Part-7, Tragad Road,
Chandkheda, Ahmedabad 382 470. ... Applicants
V/s
1 Union of India, Notice to be served through:
Secretary, Revenue Ministry of Finance,
North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of Customs, Gujarat Zone, Custom House, Nr
All India Radio, Navrangpura, Ahmedabad 380 009.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 37
4 Commissioner of Customs, Mundra Commissionerate, Customs
House, Mundra Port, Kutch, Gujarat-370421.
OA 502/2019
1 Rupal Parmar, D/o Shri Rashmikant Shivlal Parmar,
Female, Aged 50 years, Presently posted as Superintendent
Customs (Group B), Customs, Kandla.
Residing at 14, Jaldhara 2, Gala Gymkhana Road, Bopal,
Ahmedabad - 380 058.
2 Banwari Lal Meena, S/o. Shri Kalyan Sahai Meena,
Male, Aged 54 years, Presently posted as Superintendent Customs
(Group B), Customs, Kandla.
Residing at 371 - Central Revenue Residential Colony,
Race Course Circle, Vadodara - 390 007.
3 Ashokkumar Karsanbhai Rathawa,
Male, Aged 45 years, Presently posted as Superintendent Customs
(Group B), Customs, Kandla.
Residing at 218, Shree Vasudev Co. Op Hsng Soc., Nr. Vrundavan
Soc., Zadeshwar Road, Bholav, Bharuch - 392012.
4 Vijay Nanakram Khemani,
Male, Aged 52 years, Presently posted as Superintendent Customs
(Group B), Customs, Kandla.
Residing at Plot No.160, 4/A, Adipur 370 205.
5 Rajendra Bhagwandas Kriplani,
Male, Aged 53 years, Presently posted as Superintendent Customs
(Group B), Customs, Kandla.
Residing at Plot No,181, Ward 2/B, Adipur (Kachchh) 370 205.
... Applicants
V/s
1 Union of India, Notice to be served through:
Secretary, Revenue Ministry of Finance,
North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 38
3. Chief Commissioner of Customs, Gujarat Zone, Custom House, Nr.
All India Radio, Navrangpura, Ahmedabad 380 009.
4 Commissioner of Customs, Kandla Commissionerate, new Customs
Building, Nr Balaji Temple, Kandla, Kutch, Gujarat.
OA 503/2019
1 Rajnikant Vasharam Kacha,
Male, Aged 53 years, Retired Superintendent of CGST (Group B),
Retired from CGST Surat.
Residing at 2/301, CM Residency, Honey Park Road, near
Parshuram Garden, Adajan, Surat - 395 009.
2 Santosh Kumar Soni S/o Late Shri Tulsidas Soni,
Male, Aged 52 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Vadodara-II.
Residing at 8/201, Green city, Pal-Bhatha Road, Surat-394510.
3 Badri Narayanan Iyengar, S/o Shri Srinivasagopalan Iyengar,
Male, Aged 63 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Daman.
Residing at B/503, Shyam Srushti Complex, L P Savani Road,
Adajan, Surat, Gujarat-395005.
4 Manishkumar Maheshchandra Barot,
Male, Aged 53 years, Retired Superintendent of CGST (Group B),
Retired from CGST, Surat.
Residing at B/401, Prajeet Apartment, B/h Nehrunagar Society,
Near Raj Shailee Apartment, Umra, Surat 394130. ...Applicants
V/s
1 Union of India, Notice to be served through:
Secretary, Revenue Ministry of Finance,
North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 39
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of CGST & Central Excise, Surat Commissionerate,
New Central Excise Building, Chowk Bazaar, Surat - 395001.
5 Commissioner of CGST & Central Excise, Vadodara-II,
Commissionerate, GST Bhavan Subhanpura, Vadodara-390 023.
6 Commissioner of CGST & Central Excise, Daman
Commissionerate, 2nd Floor, Hani's Landmark, Vapi Daman Road,
Chala, Vapi. ... Respondents
OA 504/2019
1 Bhavana Yogesh Soni, D/o Shri Kanaiyalal Soni,
Female, Aged 51 years, Presently posted as Superintendent
Customs (Group B), Customs Ahmedabad.
Residing at 96, Vibhusha Bungalow, Opp. Hemeopathy College,
New Kabir Enclave, Bopal Ghuma Road, Ahmedabad 380 058.
2 Chetan Govindbhai Patel,
Male, Aged : 48 years, Presently posted as Superintendent
Customs (Group B), Customs, Ahmedabad.
Residing at Tenemant -13, New Suryanarayan Society, Part-I
Rannapark, Ghatlodia, Ahmedabad - 380 061.
3 Sengundar Jagdish Shanmugam, S/o Shri Shanmugam
Narsingham, Male, Aged 47 years, , Presently posted as
Superintendent Customs (Group B), Customs, Ahmedabad.
Residing at: GHB 85/663, Khokhara,
Amraiwadi (Post), Ahmedabad - 380 026.
4 Sandipkumar Rudreshwar Dhapodkar,
Male, Aged 48 years, , Presently posted as Superintendent
Customs (Group B), Customs, Ahmedabad.
Residing at C-166, Radhe Bunglows Part-1, Near Khokhra Circle,
Khokhra, Maninagar (East), Ahmedabad 380 008.
5 Hardeep Kaur Bhatia, D/o Shri Surinder singh Bhatia,
Female, Aged 51 years, Presently posted as Superintendent
Customs (Group B), Customs, Ahmedabad.
Residing at 804, Moin Appt., Near Mithakhali Circle,
Navrangpura, Ahmedabad-380 009.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 40
6 Shrinath Shantilal Khandelwal,
Male, Aged 52 years,, Presently posted as Superintendent Customs
(Group B), Customs, Ahmedabad.
Residing at 33, Ananddham Society, Near Wonder Point,
Nr CTM Chokdy, Ahmedabad - 26.
7 Trivedi Jignasu Chandrakantbhai,
Male, Aged 50 years, Presently posted as Superintendent Customs
(Group B), Customs, Ahmedabad.
Residing at D 203, Samarpan Tower, Third Floor, Near Jivan
Sandhya Gharda Ghar, Near Jay Mangal BRTS Bus Stop,
Naranpura, Ahmedabad - 13.
8 Shyamsunder Warrier, S/o Shri Sekharan,
Male, Aged 53 years
Presently posted as Superintendent Customs (Group B), Customs,
Ahmedabad.
Residing at E-11, Sharnam-9, Opp Chandan Party Plot, Satellite,
Ahmedabad - 380 015.
9 Anup Chaurasia, S/o Shri Jalpa Narain Chaurasia,
Male, Aged 51 years, Presently posted as Superintendent Customs
(Group B), Customs, Ahmedabad.
Residing at : 122, Girjasur Society, Giriraj -2 Society, Wagheshwari
Road, Near Chandlodia Railway Bridge, Ahmedabad - 382 481.
... Applicants
v/s.
1 Union of India, Notice to be served through:
Secretary, Revenue Ministry of Finance,
North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of Customs, Gujarat Zone, Custom House, Nr.
All India Radio, Navrangpura, Ahmedabad - 380 009.
4 Principal Commissioner of Customs, Ahmedabad, Custom House,
Nr. All India Radio, Navrangpura, Ahmedabad - 380 009.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 41
... Respondents.
OA 505/2019
1 Harshad Keshav Meshram,
Male, Aged 57 years, Presently posted as Assistant Commissioner
of Customs (Group A), Customs, Jamnagar,
Residing at G-1, Customs Colony, Near Port Colony, Okha,
Devbhoomi Dwarka - 361350. ... Applicant
v/s
1 Union of India, Notice to be served through:
Secretary, Revenue Ministry of Finance,
North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through:
The Chairman, CBIC, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
3 Chief Commissioner of Customs, Gujarat Zone, Custom House, Nr.
All India Radio, Navrangpura, Ahmedabad - 380 009.
4 Commissioner of Customs, Jamnagar (Prev), Commissionerate,
Sarda House, Bedi Bunder Road, Jamnagar - 361 008.
... Respondents.
OA 506/2019
1 Manish Kumar, S/o Late Shri Ramchandra Shahu,
Male, Aged 50 years,
Superintendent of CGST (Group B), (presently on deputation to
DGGI, Ahmedabad).
Residing at 15, Neel's Bunglow, Near Prashil Park, University Road,
Rajkot - 360005. ... Applicant
V/s
1 Union of India, Notice to be served through Secretary, Revenue
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be served through: The
Chairman, CBIC, Ministry of Finance, Department of Revenue,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 42
New Delhi - 11 001.
3 Additional Director General, Directorate General of GST
Intelligence, Ahmedabad Zonal Unit, "1, The Address", Near
Panchamrut Bungalow, Opp. HCG Hospital, Beside Sola Bridge,
Sola, Ahmedabad. ... Respondents
OA 507/2019
1 Srinivasan Muthukrishnan Sastry, S/o Shri Rangaswami,
Muthukrishnan,
Male, Aged 50 years, Presently posted as Superintendent CGST
(Group B), CGST, Vadodara-I,
Residing at: 8-A, Alkanagar, Alembic Road,
Nr. FCI Baroda 390003.
2 Geetha Sreekumar D/o Shri Manakkalath Krishnan,
Female, Aged 51 years,
Superintendent of CGST (Group B), CGST, Vadodara-I,
(presently posted at DGGI, Surat Zonal Unit on Rotation/Transfer
basisd),
Residing at 2019, Kribhco Township, Surat -Hazira Road, Kavas,
Surat- 394515.
3 Nandakumar Retnakaran Nair, S/o Shri Retnakaran Nair,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B), CGST, Vadodara-I.
Residing at 202, Gandhraj Flats, 28, Krishnakripa Society, Opp
Radhakrishna Temple, New Sama Road, Vadodara-390 008.
4 Kaushik Ramanlal Patel,
Male, Aged 47 years, Presently posted as Superintendent CGST
(Group B), CGST. Vadodara-I,
Residing at B-52, Zaver Nagar Society, Warasia Ring Road, Harni,
Vadodara- 390 022.
5 Bhupindersingh Kewalsingh Bhogal,
Male, Aged 55 years, Presently posted as Superintendent CGST
(Group B), CGST, Vadodara I.
Residing at 19/203, Monalisa Residency, Near Old More Megamart,
Manjalpore, Vadodara - 390011.
6 Jatinkumar Chandravadan Shah,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 43
Male, Aged 47 years, Presently posted as Superintendent, CGST
(Group B), CGST, Vadodara-I.
Residing at B/52, Asha lata Park, Kamalanagar, Ajwa road,
Vadodara - 390019.
7 Vipin Kumar Tyagi,S/o Shri Balbir singh Tyagi,
Male, Aged 50 years,
Presently posted as Superintendent CGST (Group B) CGST,
Vadodara-I.
Residing at:Flat No.303, Amardham-B, Tithal Road, Valsad -
396001.
8 Kaushalendra Kumar Prashant, S/o Shri Raghunandan Prasad,
Male, Aged 50 years, Presently posted as Superintendent, CGST
(Group B), CGST, Vadodara-I.
Residing at Duplex No.15, Krishna Township, Part-II, B/h Vuda
Flats, Gotri, Vadodara 390 021.
9 Krishnasinh Ramubha Jadeja,
Male, Aged 51 years, Presently posted as Superindent CGST
(Group B), CGST, Vadodara-I.
Residing at H-501, SEPAL Residency, Gotri=Sevasi Road, Near
Darshnam Arise Complex, Vadodara-390 021. ... Applicant
V/s
1 Union of India, Notice to be served through Secretary, Revenue,
Ministry of Finance, North Block, New Delhi-110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of finance, Department of Revenue,
New Delhi-110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara-390 007.
4 Commissioner of CGST & Central Excise, Vadodara-I,
Commissioner, GST Bhavan, Race Course Circle,
Vadodara-390 007. ... Respondents
OA 508/2019
1 Rajeshkumar Pranlal Shah,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 44
Male, Aged 53 years, Presently posted as Superintendent CGST
(Group B), CGST Appeals, Rajkot.
Residing at "Navkar", 10-Gopalnagar, Near Shardalaxmi School,
Dhebar Road, Rajkot - 360 002.
2 Sanjay Divyakant Sheth,
Male, Aged 50 years, Presently posted as Superintendent CGST
(Group B), CGST Appeals, Rajkot.
Residing at Shree Maa, Gayatri Bungalow, B/h Aster Land, Opp.
Sun City, Sadhu Vaswani Road, Rajkot. ... Applicant
V/s
1 Union of India, Notice to be served through Secretary, Revenue,
Ministry of Finance, North Block, New Delhi-110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of finance, Department of Revenue,
New Delhi-110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4 Commissioner of CGST & Central Excise, Appeal Commissionerate
Rajkot, CGST Bhawan, Race-Course Ring Road, Rajkot - 360001.
... Respondents
OA 509/2019
1 Shivdas Pitambar Menon,
Male, Aged 53 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at 11/1, Income Tax Society, "Nakshatra", Near Shivaji
Park, Airport Road, Rajkot - 360 007.
2 Shailendra Pratap Singh S/o Late Shri Nawab Singh,
Male, Aged 58 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at H No.50, Shivdham Society, University Road, Rajkot,
Pin - 360 005.
3 Dineshkumar Girjashanker Rajyaguru,
Male, Aged 56 years, Presently posted as Superintendent, CGST
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 45
(Group B), Kutch.
Residing at Shiv Shakti I. Ghanshyam Nagar (West), Block No.13,
Behind IOC Colony, Kalawad Road, Rajkot - 360 005.
4 Dushyant Kundanlal Thacker,
Male, Aged 50 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at Plot No.235, Sector-4, House No.5, Mansi
Bunglows,Osio, Gandhidham 370201.
5 Viresh Amrutlal Mansata,
Male, Aged 52 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at A-303, Guruprasad Apptt, B/h TAR Officer, Opp. Jubilee
Garden, Rajkot - 360 001.
6 Dinesh Ramchand Pahiajani,
Male, Aged 51 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at: D-27, NU 10-B, Bhai Pratap Nagar, Gandhidham,
Kutch - 370201.
7 Roop Narayan Meena, S/o Shri Har Narayan Meena,
Male, Aged 51 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at Monika 21B/A, Opp Abhigam Apartment, Park Colony,
Jamnagar - 361 008.
8 Tulsi Ram Meena, S/o Shri Shree Ram Meena,
Male, Aged 55 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at Quarter No.199, D.C.-5, Adipur, Gandhdham-370205.
9 Umesh Kumar S/o Late Shri Bhuwaneshwar Prasad Yadav,
Male, Aged 50 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at 120, Prashil Park, Near Saurashtra University, Rajkot-
360 005.
10 Manoj Kumar Verma S/o Late Shri Kuleshwar Ram Verma,
Male, Aged 47 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 46
Residing at A 29, Neel's Green Avenue, Nr Prashil Park, Near
Saurashtra University Area, Rajkot - 360 005.
11 S.Kumar S/o Late Shri S Sivaprakasam,
Male, Aged 54 years, Presently posted as Superintendent, CGST
(Group B), Kutch.
Residing at House No.2, Plot No.156, Ward 4B, Adipur (Kutch)-370
205. ... Applicants
V/s
1 Union of India, Notice to be served through Secretary, Revenue,
Ministry of Finance, North Block, New Delhi-110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of finance, Department of Revenue,
New Delhi-110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4 Commissioner of Central Goods & Services Tax, Kutch
Gandhidham, Plot No.82, Sec 8, Opp Ramleela Maidan,
Gandhidham.
OA 510/2019
Samiuddin Nizamuddin Ansari,
Male, Aged 50 years, Presently posted as Superintendent CGST (Group
B), Bhavnagar.
Residing at Mohd. Manzil, Nr. Chhotungar-7, Rajya Road, Rajkot-
370205. ...Applicant
V/s
1 Union of India, Notice to be served through Secretary, Revenue,
Ministry of Finance, North Block, New Delhi-110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of finance, Department of Revenue,
New Delhi-110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 47
GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad - 380 015.
4 Commissioner of CGST & Central Excise, Bhavnagar, Plot No.67-
76, "Siddhi Sadan", Narayan Upadhyay Marg, Bhavnagar-364002.
OA 511/2019
1 Nilesh Rameshwar Pershad Gupta,
Male, Aged 49 years, Presently posted as Superintendent CGST
(Group B), Bhavnagar,
Residing at Aashiana, 38B, Sai Baba Society, Tilaknagar,
Bhavnagar - 364002.
2 Rajen Champaklal Maniyar,
Male, Aged 49 years, Presently posted as Superintendent CGST
(Group B), Bhavnagar,
Residing at Om Shanti, Green Park Street No.2, Air Port Road,
Rajkot - 360007.
3 Jignesh Vasantray Joshi,
Male, Aged 47 years, Presently posted as Superintendent
CGST (Group B), Bhavnagar,
Residing at 74, Laxmi Nagar, B/H R.K. Mangalam Hall, Near
Shreenathjinagar, Bharatnagar, Bhavnagar - 364002.
4 Paresh Vadilal Parikh,
Male, Aged 51 years, Presently posted as Superintendent CGST
(Group B), Bhavnagar,
Residing at Flat No.201, Abhinandan Residency, Ambawadi,
Bhavnagar - 364001.
5 Sudhir Narayan Sinha, S/o Late Shri Rameshwar Nath,
Male, Aged 49 years, Presently posted as Superintendent CGST
(Group B), Bhavnagar,
Residing at 202, Vinayak Residency, Behind Swaminarayan
Gurukul, Sardar Nagar, Bhavnagar, Gujarat, PIN - 364001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 48
6 Jayant Ratilal Bhatt,
Male, Aged 56 years, Presently posted as Superintendent CGST
(Group B), Bhavnagar,
Residing at Plot No.332, Jawahar Colony,
Bordigate, Bhavnagar - 364005. ... Applicants
v/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of CGST & Central Excise, Bhavnagar, Plot No.67-
76/B-1, "Siddhi Sadan", Narayan Upadhyay Marg, Bhavnagar-
364002. ... Respondents
OA 512/2019
1 Meraman Jivabhai Gojiya,
Male, Aged 53 years, Presently posted as Superintendent CGST
(Group B), Bhavnagar,
Residing at Randal Krupa, BB-27, Aalap Green City, Raiya Road,
Rajkot - 360007. ... Applicant.
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 49
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of CGST & Central Excise, Bhavnagar, Plot No.67-
76/B-1, "Siddhi Sadan", Narayan Upadhyay Marg, Bhavnagar-
364002. ... Respondents
OA 513/2019
1 Karoth Veetil Govindankutty, S/o Shri Patinharekkara Govindan
Nambiar,
Male, Aged 51 years, Retired Superintendent of CGST (Group B),
Retired from CGST Audit, Vadodara,
Residing at "Sruthi", Mahathma Road, Trichambaram,
Post : Taliparamba Kannur (Dt), Kerala Pin : 670141.
... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, Mew Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara- 390 007.
4 Commissioner of CGST & Central Excise, Audit Commissionerate,
Vadodara CGST & Excise Building, Subhanpura, Vadodara-
390023. ... Respondents
OA 514/2019
1 Nikhil Anantbhai Ruparelia,
Male, Aged 48 years,Presently posted as Superintendent CGST
(Group B), Bhavnagar,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 50
Residing at "Nikhil", 5- Geeta Nagar, Air Port Road, Rajkot -
360002. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, Mew Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of CGST & Central Excise, Bhavnagar, Plot No.
67-76/B-1, "Siddhi Sadan", Narayan Upadhyay Marg, Bhavnagar-
364002. ... Respondents.
OA 515/2019
1 Manish Anilkant Ashara, S/o Shri Anilkant Manilal Ashara,
Male, Aged 49 years, Presently posted as Superintendent
CGST (Group B), Rajkot,
Residing at Near Kalyan, 4, Samruddhi Society, B/h. Aalap Green
City, Raiya Road, Near Amrut Park, Rajkot - 360007.
2 Vasudev Dharmdutt Bohra, S/o Shri Dharmdutt H. Bohra,
Male, Aged 59 years,Presently posted as Assistant Commissioner
CGST (Group A), Rajkot,
Residing at Neha, 20, Niranjani Co-Operative Housing Society,
Near Rameshwar Chowk, Near Airport, Rajkot - 380007.
3 Jayesh Krishnakant Joshi, S/o Shri Krishnakant Joshi,
Male, Aged 50 years, Presently posted as Superintendent
CGST (Group B), Rajkot,
Residing at Block No.B-6, Ayodhya Residency, 150 FEET Ring
Road, Near Ayodhya Chowk, Rajkot - 360005.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 51
4 Bharat Rameshchandra Chauhan, S/o Shri Rameshchandra
Ramjibhai Chauhan,
Male, Aged 53 years, Presently posted as Superintendent
CGST (Group B), Rajkot,
Residing at Shree Ram Villa, 19A-Swati Society, B/h. Atmiya
(Virani Science) College, Satya Sai Heart Hospital Road,
Kalawad Road, Rajkot - 360 005.
5 Kota Venkata Surya Satyanarayna, S/o Shri Kota Venkateswara
Rao,
Male, Aged 52 years, Presently posted as Superintendent CGST
(Group B), Rajkot,
Residing at Shree Ganesh, Plot No.63/C, Vishnu Vihar Society,
Near Rudra 2, Rajkot - 360005.
6 Jitendra Hadvani, S/o Shri Ukalal Harjibhai Hadvani,
Male, Aged 46 years,
Presently posted as Superintendent, CGST (Group B), Rajkot,
Residing at 706, Kings Palace, Opp. Mehul Nagar Telephone
Exchange, Khodiyar Colony, Jamnagar - 361006.
7 Manishkumar Kishorbhai Gandhi, S/o Shri Kishorbhai
Ujamshi Gandhi,
Male, Aged 50 years, Presently posted as Superintendent
CGST (Group B), Rajkot,
Residing at R.K.Nagar Street No.3, Block No.40, Near Rani Tower,
Kalawad Road, Rajkot - 360005.
8 Bakul Kishorbhai Ambariya,
Male, Aged 54 years, Presently posted as Superintendent CGST
(Group B), Rajkot,
Residing at 3, Rajput Para, Limda Line, Opp. Panchratna
Apartment, Jamnagar - 361 001.
9 Ajay Kumar Singh, S/o Shri Ramaghya Singh,
Male, Aged 50 years, Presently posted as Superintendent
CGST (Group B), Rajkot,
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 52
Residing at 85, Prashil Park, Neel City, Rajkot - 360005.
10 Dave Paresh Vinodrai,
Male, Aged 56 years, Presently posted as Superintendent CGST
(Group B), Rajkot,
Residing at Shreeji Krupa, Abhik Vihar Building, Near Bhartiya
Vidhyalaya, Chhaya Road, Porbandar - 360575.
11 Anjani Kumar Choudhury, S/o Shri Jagannath Choudhury,
Male, Aged 48 years, Presently posted as Superintendent CGST
(Group B), Rajkot,
Residing at 42, Prashil Park,
Near Neel City Club, University Road, Rajkot - 360005
12 Dominic Felix Fernandes, S/o Shri Felix Joseph Fernandes,
Male, Aged 55 years, Presently posted as Superintendent
CGST (Group B), Rajkot,
Residing at FERN's Villa, 9/B, Street No.1, Kidwai Nagar Co-
operative Housing Society Ltd., Off 150 Feet Ring Road, Rajkot -
360007 ... Applicants
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Commissioner of CGST & Central Excise, Rajkot
Commissionerate, CGST Bhawan, Race-Course Ring Road,
Rajkot-360001. ... Respondents
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 53
OA 516/2019
Bhagirath Singh Meena, son of Shri Magha Ram Meena,
Male, Aged 52 years, Superintendent of CGST (Group B) CGST,
Ahmedabad South (presently posted at SEZ, Sitapura, Jairpur),
Residing at Bagpat Colony, Opp. Krishi Upaj Mandi, Jaipur Road,
Sikar, Rajasthan - 332 001. ... Applicant.
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Ahmedabad Zone,
GST Bhawan, Revenue Marg, Ambawadi, Ahmedabad-380015.
4 Principal Commissioner of CGST & Central Excise, Ahmedabad
(South) Commissionerate, GST Bhawan, Revenue Marg,
Ambawadi, Ahmedabad - 380 015. ... Respondents
OA 517/2019
Ram Niwas Meena S/o Shri Vijai Singh,
Male, Aged 56 years, Presently posted as Superintendent CGST (Group
B), CGST Appeals, Surat.
Residing at 104 B, Indradhanush Appts, Opp Chandan Park, City Light
Road, Surat - 395 007. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 54
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390 007.
4 Commissioner of Central Goods & Services Tax, Appeals, Surat,
3rd Floor, Magnus Building, Althan Canal Road, Near Atlanta
Shopping Centre, Althan, Surat 395007. ... Respondents
OA 518/2019
Thirugokamam Venkateswaran Venkataraman, S/o Shri Thirugokamam
Venkataraman Venkateswaran,
Male, Aged 61 years, Retired Superintendent of CGST (Group B),
Retired from CGST Audit Vadodara.
Residing at Flat No.205, Second Floor, Lemon Grass, Poothapedu Main
Road, Poothapedu, Porur, Chennai, Tamil Nadu 600 116. ... Applicant
V/s
1 Union of India, Notice to be served through: Secretary, Revenue,
Ministry of Finance, North Block, New Delhi - 110 001.
2 Central Board of Indirect Taxes, Notice to be Served through:
The Chairman, CBIC, Ministry of Finance, Department of
Revenue, New Delhi - 110 001.
3 Chief Commissioner of CGST & Central Excise, Vadodara Zone,
GST Bhavan, Race Course Circle, Vadodara - 390007.
4 Commissioner of CGST & Central Excise, Vadodara-II,
Commissionerate, GST Bhavan, Subhanpura, Vadodara-390023.
... Respondents
By Advocate: Shri N S Kariel, for Applicants in all the 52 OAs.
(CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 55
O R D E R (ORAL)
Per : M.C.Verma, Judicial Member 1 Learned counsel Shri N S Kariel Advocate, at the outset submit that all aforesaid 52 OAs are at notice hearing stage, the issue involved therein is identical and applicant/ applicants are similarly situated, and hence all the OAs may be heard together and common order may be passed. Heard.
2 Learned counsel urged that applicant/ applicants of these OAs were required to be granted Grade Pay of Rs.5400/- upon completion of 4 years of regular service in the Grade Pay of Rs.4800/- in PB-2 by the respondents but respondents did not grant the same and hence being aggrieved these OA have been preferred. He urged that in various decisions it has been held that upon completion of 4 years of regular service in the Grade Pay of Rs.4800/- in PB-2 an employee is entitled to the benefit of grade pay of Rs.5400/-. Learned Counsel urged that previously in similarly situated matters, other employees approached for similar relief, in OA 167 of 2009, before CAT Madras Bench but unfortunately CAT Madras Bench dismissed said OA. That being aggrieved by order dated 19.04.2010, dismissing the OA by CAT, Madras Bench was impugned before Hon'ble Madras High Court, in Writ Petition No.13225 of 2010 and Hon'ble Madras High Court vide its (CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 56 decision dated 06.09.2010 allowed the Writ Petition and directed to extend benefit of grade pay of Rs. 5400/-.That SLP preferred by respondent challenging the order passed by Hon'ble Madras High Court in Writ Petition No.13225 of 2010, said SLP later on converted into CA No. 8883 of 2011 but vide order dated 10/10/2017 it was dismissed and Review filed also has been dismissed. He referred to said decision/ judgments as well decision dated 10/04/18 passed in Special Civil Application No.346 of 2018 by Hon'ble High Court of Gujarat. Mr. Kerial also urged that the legal position is settled that applicants are entitled to the grade pay of Rs.5400/- but the present situation is that the stepping up is available only to those who have approached the Court and that this conduct of respondent is contrary to the direction of Hon'ble Supreme Court.
3 Lastly, learned counsel urged that it is true that these applicants have not made any formal request or made representation to the Respondent Authority to consider their case for grant of the grade pay of Rs. 5400/- however, they approached the Hon'ble High Court of Gujarat in R/SCA No.19273 of 2018 but later on said R/SCA No.19273 of 2018 & batch was withdrawn on 26.12.2018, with permission to take out appropriate remedy under appropriate forum. He concluded that at this stage applicants would be satisfied if they are given an opportunity to submit their representations and respondent authorities may be directed (CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 57 to take appropriate steps to consider applicant's case and take decision on their representation as early as possible within a given time frame.
4 Considered the submissions. Hon'ble Supreme Court in case titled Government of NCT Delhi & Others V/s. Somvir Rana (TGT ENG) & Others in SLP(C) No.23732 of 2017 expressing concern of matters wherein the question, in principle has been settled but the aggrieved employees have been going to the Tribunal, then to the High Court and thereafter before Supreme Court has observed and laid down that once the question, in principle, has been settled, it is only appropriate on the part of the Government to issue a Circular so that it will save the time of the Court and the Administrative Departments apart from avoiding unnecessary and avoidable expenditure .The present situation, as has been argued is that the stepping up is only given to those who have approached the Court. Expressing nothing on merit suffice it to say that the respondent ought not to be oblivious that benefit of judicial order ordinarily has to be extended to all similarly placed employees, if otherwise they are entitled to and it should not be denied only on the ground they have not approached the Court.
5 This bunch of 52 OAs thus are disposed of with liberty to the applicants to submit their respective representation to the respondents within four weeks and respondents are directed to consider and pass a (CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 58 speaking order on their said representations, if is received, within six weeks and this period of six weeks shall be counted from the date of receipt of the representation. Needless to say that decision so taken shall be communicated to the applicant and applicant if not satisfied and is advised may approach appropriate forum for redressing of their grievances.
6 With aforesaid observation and direction these fifty two OAs stand disposed of. Pending MA of each OA of this bunch of fifty two OAs also stand disposed of.
7 Copy of this order be kept in all the 52 OAs.
(M C Verma) Member(J) abp (CAT/AHMEDABAD BENCH/OA/467/2019/51MATTERS) 59