Central Administrative Tribunal - Delhi
Sumit Kumar vs M/O Finance on 28 March, 2025
1
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Central Administrative Tribunal
Principal Bench, New Delhi
M.A. No. 1304/2025
In
O.A. No. 1714/2020 ,
M.A. No. 1301/2025
in
O.A. No. 1086/2022,
M.A. No. 1302/2025
in
O.A. No. 1826/2020,
M.A. No. 1303/2025
in
O.A. No. 1718/2020
Dated this the 28th day of March, 2025
Hon'ble Mr. R N Singh, Member (J)
Hon'ble Mr. Sanjeeva Kumar, Member (A)
O.A. No. 1714/2020
1. Dharma Shekhar,
S/o Shri Arvind Kumar,
(Group-B) Age- 34 Years,
Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit-I, Commissionerate.
2. Pankaj Kumar Gupta,
S/o Binod Shaw, Age- 28 Years,
Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Rangareddy CGST
Commissionerate.
3. Mahesh Kumar,
S/o Shiv Nandan Prasad, Age- 29 Years,
Occ: Executive Assistant, O/o The Pr,
Commissioner of Central Tax,
Medchal CGST Commissionerate,
4. Shashi Ranjan,
S/o Ritan Rana, Age- 31 Years,
Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit- I, Commissionerate.
5. Nandavati Bhosle,
W/0 Late B. N. R. Santosh Kumar,
2
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Age- 45 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Hyderabad CGST Commissionerate.
6. Navatha Vanga, W/o Naresh Neelam,
Age- 32 Years, Occ: Executive Assistant,
0/o The Commissioner of Central Tax,
Rangareddy CGST Commissionerate.
7. H. Sravan Kumar,
S/o Late H. Balaram, Age- 52 Years,
Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Hyderabad CGST Commissionerate
8. Satish Sundaragiri,
S/o S' Yugendhar Reddy'
Age- 32 Years, Occ: Executive Assistant'
O/o The Commissioner of Central Tax,
Medchal CGST Commissionerate'
9. Nitin Kumar,
S/o Shri Joginder Kumar,
Age- 32 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Medchal CGST Commissionerate'
10. Dibakar Majumdar,
S/o Late Phanindra Nath Majumdar,
Age- 41 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit-I, Commissionerate.
11. TaPan Kumar,
S/o Ram Khiladi,
Age- 32 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax, Audit-I,
Commissionerate.
12. Bandish Meshram,
S/o Dharamdas Meshram,
Age- 32 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit-I, Commissionerate.
13. G Mahendra Varma,
S/o G. Gopala Krishnam Raju,
Age- 33 Years, Occ: Executive Assistant,
O/o The Pr, Commissioner of Central Tax,
3
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Secundarabad CGST Commissionerate.
14. Inayatullah Hussaini Md,
S/o Ishaqullah Hussaini Md,
Age- 31 Years, Occ: Executive Assistant,
O/o The Commissioner 0f Central Tax,
Ranaga Reddy CGST Commissionerate'
15. J. Raju, S/o Jettya,
Age- 45 Years, Occ: Executive Assistant,
O/o The Asst./Deputy Commissioner of Central Tax,
Tarnaka Div. Secunderabad CGST Commissionerate.
16. l. Gendu, S/o Bhikkv,
Age- 57 Years, Occ: Executive Assistant,
0/o The Asst,/Deputy Commissioner of Central Tax,
Gochibowali Division Ranga Reddy CGST Commissionerate.
17. Navin Dutta,
S/o N.C. Dutta, Age- 48 Years,
Occ: Executive Assistant,
O/o The Asst./Deputy Commissioner of Central Tax,
Jeedimetla Division, Medchal CGST Commissionerate.
18. Maloji Kiranmayi
W/o Raja Vamshi, Age- 33 Years,
Occ: Executive Assistant,
0/o The Pr. Commissioner of Central Tax,
Medchal CGST Commissionerate.
19. Mukesh Kumar,
S/o Ganga Prasad,
Age- 31 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Ranga Reddy CGST Commissionerate.
20. M. Vijay Kumar
s/0 M. lanadardhan,
Age- 30 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Appeals-l Commissionerate Hyderabad,
21. M. V. Srinivas Rao,
S/o M, R. Venkat Swamy,
Age- 55 Years, Occ: Executive Assistant,
O/o The Asst./Deputy Commissioner of Central Tax'
Falaknuma Division Hyderabad CGST Commissionerate'
22. Gautam Kumar Pandit,
S/o Shiv Jatan Pandit'
4
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Age- 33 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Ranga Reddy CGST Commissionerate,
Hyderabad'
23. Pratik Kumar,
S/o Arvind Kumar,
Age- 30 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit-ll, Commissionerate, Hyderabad,
24. K. Narsouol,
S/o Ramaswarny,
Age- 49 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Hyderabad CGST Commissionerate'
25. B. Devaiah,
S/o V. Chandraiah,
Age- 56 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Hyderabad CGST Commissionerate.
26. Bh. Sudarsana Varma,
S/o Bh. l(anaka Raju,
Age- 35 Years, Occ: Executive Assistant,
O/o Commissioner of Central Tax,
Audit-II, Commissionerate, Hyderabad.
27. Ankita Mal, D/o Satish Kumar,
Age- 28 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Medchal CGST Commissionerate.
28. Amosh Prakash, S/o Nek Ram,
Age- 34 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit-II, Commissionerate, Hyderabad.
29. B, Srlnivas,
S/o B. Shivaram,
Age- 59 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit-II Commissionerate, Hyderabad'
30. Parijat Chatterjee,
S/o Rabisankar Chatterjee,
Age- 34 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
5
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Medchal CGST Commissionerate.
31. Rohit
S/o R. C. Patel,
Age- 30 Years, Occ: Executive Assistant,
O/o The Asst./Deputy Commissioner of Central Tax,
Ameerpet Division,
Hyderabad CGST Commissionerate'
32. Sachin Dixit,
S/o Raj Kumar Dixit,
Age- 33 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Hyderabad CGST Commissionerate.
33. Billa Prashanth Kumar,
S/0 Anand,
Age- 29 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Guntur CGST Commissionerate.
34. Jayram Kumar,
S/o Rarndas Yadav,
Age- 35 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Guntur CGST Commissionerate,
35. S, Srinivas Rao,
S/o Kasiveswara Rao, Age- 49 Years,
Occ; Executive Assistant,
O/o The Asst./Deputy Commissioner of Central Tax,
Guntur Division, Guntur CGST Commissionerate,
36. Ravi Ranjan Kumar,
S/o Late Singheshwar Prasad Singh,
Age- 29 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Guntur(Appeals) Commissionerate.
37. Ashutosh Kumar Srivastava,
S/0 Krishn Mohan Lal Srivastava,
Age- 30 Years, Occ: Executive Assistant,
O/o The Asst./ Deputy Commissioner of Central Tax,
Nellore Division, Guntur CGST Commissionerate.
38. M, Ganesh Kumar,
S/o Late M. Srinivasa Rao,
Age- 32 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
6
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Guntur CGST Commissiorlerate;
39. Ashok Kumar,
S/o Shri Lalit Prasad,
Age- 33 Years, Occ: Executive Assistant,
O/o The Chief Commissioner of Visakhapatnam Zone,
Central Tax,
40. Ajit Kumar,
S/o Nageshwar Sharma,
Age- 29 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit Commissionerate, Visakhapatnam.
41. Ashutosh Kumar Mishra,
S/o Rabindra Nath Mishra,
Age- 29 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit Commissionerate, Visakhapatnam.
42. Arun Kumar Maurya,
S/o Shri Rajendra Pratap Maurya,
Age- 34 Years, Occ: Executive Assistant,
O/o The Chief Commissioner of Central Tax,
Visakhapatnam Zone.
43. Pankej Kumar Sinha,
S/o Shri Paras Nath Singh,
Age- 33 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Visakhapatnam CGST Commissionerate,
Visakhapatnam.
44, Dinesh Kumar,
S/o Shri Shiv Prasad,
Age- 31 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Visakhapatnam CGST Commissionerate, Visakhapatnam.
45. Susanta Kumar Sahu,
S/o Tripati Sahu,
Age- 31 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Guntur(Appeals) Commissionerate,
Sub- Office at Visakhapatnam.
46. Debasis Majee,
S/o Tarapada Majee,
Age- 34 Years, Occ: Executive Assistant,
7
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
O/o The Chief Commissioner of Visakhapatnam Zone.
Central Tax,
47. Sabitabrata Chattopadhyay,
S/o Late Renupada Chattopadhyay,
Age- 45 Years, Occ: Executive Assistant,
0/o The ADG, NACIN Zonal Campus
Visakhapatnam.
48. Saroj Kumar Sahoo,
S/o Jagabandhu Sahoo,
Age- 37 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Visakhapatnam CGST.Commissionerate,
Visakhapatnam
49. Monojit Krishna Sarkar,
S/o Apurba Krishna Sarkar,
Age- 28 Years, Occ: Executive Assistant,
O/o The Commissioner of Central Tax,
Audit Commissionerate,
Visakhapatnam (Deputation on DG Audit Kolkata).
50. Menka Rani,
D/o Shri Sachchidanand Singh,
Age- 29 Years, Occ: Executive Assistant,
O/o The Pr. Commissioner of Central Tax,
Visakhapatnam CGST Commissionerate,
Visakhapatnam (Loan basis at Patna).
51. Kumari Divya, D/o Tuntun Prasad,
Age- 33 Years, Occ: Executive Assistant,
O/o The Pr, Commissioner of Central Tax,
Visakhapatnam CGST Commissionerate,
Visakhapatnam (Loan Basis at Patna).
52. Elanbumaran 8.,
S/o S, Balasubramanaian,
Age- 32 Years, Occ: Executive Assistant,
0/o The Commissioner of Central Tax,
Tirupati CGST Commissionerate,
Tirupati (Deputation basis, DGGSTI,
Chennai Zonal Unit, Chennai.
53. M. Rajesh S/o D. Anjaneyulu,
Age- 30 Years, Occ: Executive Assistant,
O/o The Asst./ Deputy Commissioner of Central Tax,
Kurnool Division, Tirupati CGST Commissionerate,
Tirupati,
8
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
54. P, D. Choudaty, S/o P. R. Naidu,
Age- 52 Years, Occ: Executive Assistant,
O/o The Commissioner of Customs
Preventive Commissionerate, Vijayawada.
55. Rossina Tindhimhat Lengen
D/o. W'K' Lengen,
Age 36 Years, Occ: Executive Assistant,
O/o. The Pr. Commissioner of Central Tax,
Hyderabad CGST Commissionerate'
.....Applicants
(Advocate: Mr. Ajesh Luthra, Mr. Jatin Parashar, Ms. Sriparna
Chatterjee)
Versus
1. The Union of India , Ministry of Finance, Department of Revenue,
North Block, New Delhi Represented by its Secretary'
2. Central Board of Customs and Central Excise/ Central Board of
Indirect Taxes and Customs, North Block New Delhi, Rep. by its
Chairman.
3. Chief Commissioner, Customs, Central Tax, Central Excise &
Service Tax, Basheerbagh, Hyderabad'
4. The Principal Commissioner, Customs, Central Tax, Central Excise
& Service Tax, Hyderabad GST Commissionerate (Cadre
Controlling Authority), GST Bhavan, Hyderabad,
....Respondents
(Advocate: Mr. Gyanendra Singh, Mr. G.S.Virk, Mr. Sumit Kumar)
O.A. No. 1086/2022
1. Sumit Kumar
O/o The Commissioner of Customs (Appeals)
Delhi Customs, New Customs House,
Near IGI Airport New Delhi 110037
R/o Tower A1-304,. Unitech Residencies,sector 33,
Gurgaon Haryana 22001
2. Amjad Ali O/o The Commissioner, CGST Faridabad, CGST Bhawan,
New CGO Complex, Block C&D ,Faridabad 121001
R/o Kanya Pathshala Road,
Near Kali Mata Mandir (Usra),
Katghar Lalganj,Azamgarh, UP
9
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
3. Vijay Singh Rana O/o The Chief Commissioner CGST Panchkula
Zone, GST Office , sector 25, Panchkula, Haryana 134109 R/o Flat no'
1.5, Highway Homes, Dhakoli, Zirakpur, Punjab
4. Vikas
O/o The Commissioner of Customs (Airport & General)
Delhi Customs,
New Customs House,
Near IGI Airport New Delhi 110037
R/o VPO Khizarpur Ahir,Tehsil
Ganaur,District Sonepat,
Haryala-1311O1
5. Dharmender Kumar
O/o The Commissioner of Customs
(preventive) Delhi Customs,
New Customs House,
Near IGI Airport New Delhi 110037
R/o 50/6, Nai Basti Sallagarh, palwa_I, Haryana
121102
6. Kumar Rupesh Ranjan
O/o The Commissioner of Customs (preventive)
Delhi Customs, New Customs House,
Near IGI Airport New Delhi 110037
R/o Type-III, 72, NACIN Complex,
Sector-29, Faridabad, Haryana
7. Rajeev Kumar
O/o The Commissioner of Customs
(Preventive) Delhi Customs,
New Customs House,
Near IGI Airport New Delhi 110037
R/o. Bihar Colony, H.no 7/182, Bahadurgarh (Haryana)- 124507.
8. Kawaljit Singh Jaiswal
O/o the Commissioner of Customs (Preventive)
Delhi Customs, New Customs House,
Near IGI Airport New Delhi 110037
R/o 180, DDA Flats, Manglapuri,
New Delhi- 110045
9. Nirmal Kumar Meena
O/o The Commissioner of Customs (Airport & General)
Delhi Customs, New Customs House,
Near IGI Airport New Delhi 110037
R/o.WZC-169, Gali Number-14,
Sadh Nagar,
palam Colony, New Delhi-11OO45
10
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
10. Sher Singh Meena
O/o The Commissioner of Customs, Air Cargo (Import) Delhi
Customs, New Customs House,
Near IGI Airport New Delhi 110037
R/o Peechu Para Khurd Gular Churhaha
Te-Baswa Dist. Dausa, Rajasthan,pin code-3033 13
11. Santosh Verma
O/o The Commissioner of Customs,
Air Cargo (Export) Delhi Customs,
New Customs House, Near IGI Airport New Delhi 110037
R/o. 141&142, D-2 ,Jeevan park,
Uttam Nagar, Delhi.
12. Jyoti Katiyar O/o Central Goods & Services Tax Commissionerate,
Delhi West, EIL Annexe Building, Bhikaji Cama Place ,New Delhi
110066 R/o C7/ 99 First Floor, Sector S, Rohini, New Delhi- 1 10085.
13. Anrakhangmi Loingamba
O/o The Commissioner of Customs,
Air Cargo (lmport) Delhi Customs, New Customs House,
Near IGI Airport New Delhi 110037
R/o 73/9, Sunrise Appts. Kishangarh,
N. D- 1 10070.
14.Anil Singh
O/o Directorate General of Trade Remedies,
4th Floor Jeevan Tara Building
New Delhi 1 1000 1 R/o. L2 1B DDA flat kalkaji New Delhi- 110019.
15. Payal Tomar
O/o The Commissioner of Customs,
Patparganj & Other ICDs,
Near Gazipur Village, Delhi 110096
R/o H.NO.181 Free hold Sector 23,
Sanjay Nagar, Ghaziabad, U.P
16.Ram Jee Shahu O/o The PrinciFal Chief Commissioner GST & Central
Excise,Delhi Zone, lst Floor,C R Building, I.p.Estate, New Delhi
i10109 R/o S-23 IInd floor RHS Srinivas puri, New delhi_65
17. Vikas
O/o. Central Goods & Services Tax Commissionerate,
Delhi West, EIL Annexe Building,
Bhikaji Cama place ,New Delhi 110066
R/o. 42FF, Pocket-9, Sector-24 Rohini, Delhi-BS.
18. Nitin Katiyar
O/o The Commissioner of Customs,
11
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
ICD Tughlakabad (Import), Okhla Industrial Estate, New Delhi
11OO2O R/o Type-II, 47, NACIN Complex,
Sector-29, Faridabad,
Haryana
19.Brijendra Kumar O/o The Commissioner of Customs,
ICD Tughlakabad (Export),
Okhla Industrial Estate,New Delhi- 110020
R/o NACIN Complex, Quarter No.74, Sector-29,
Faridabad, Haryana- 121008
20. Shiv Kumar O/o The Commissioner,
CGST Delhi North, C R Building,
I.p.Estate,New Delhi 110109
R/o. GA104A, pul pehladpur,
Badarpur, New Delhi-110044
21. Ravendra Singh
O/o The Commissioner of Customs,
Air Cargo (Export) Delhi Customs, New Customs House, Near IGI
Airport New Delhi 110037 R/o. Flat no. 203, C/14A&1S, Sewakpark,
Uttam Nagar, New Delhi -110059
22. Ram Swaroop Meena
O/o Central Goods & Services Tax Commissionerate,
Delhi South EIL Annexe Building, Bhikaji Cama Place ,
New Delhi 110066 R/o WZ-1591,
Nangal Raya Delhi Cantonment, New Delhi
23. Vinod Tomar
O/o The Commissioner of Customs (IGI Airport)
T-3, IGI Airport, New Delhi 110037
R/o A-130, street no 5,
Vijay Nagar, Bawana, Delhi 110039.
24. Inderjeet Yadav
O/o The Commissioner of Customs,
Patparganj & Other ICDs,
Near Gazipur Village, Delhi 110096
R/o. H.No.370, Gali No.17121,
Chandan Vihar, Sant Nagar Burari ,Delhi
(All Applicants are working in the re-designated post of Executive
Assistant, which was erstwhile post of Senior Tax Assistant in various
Offices of The chief commissioner of Central Excise, Delhi
Respondent No 3 in the present application)
...Applicants
12
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
(Advocate: Mr. Ajesh Luthra, Mr. Jatin Parashar, Ms. Sriparna
Chatterjee)
Versus
1. Union of lndia Through The Secretary Ministry of Finance
Department of Revenue Central Board of lndirect Taxes and
Customs 5th Floor, HUDCO VISHALA, Bhikaji Cama Place New
Delhi- 66.
2. The Chairman Central Board of lndirect Taxes and Customs 5th
Floor, HUDCO VISHALA, Bhikaji Cama Place New Delhi 66,
3. The Chief Commissioner of Central Excise C.R Building, LP Estate
New Delhi-110002
4. The Union of India Through the Secretary Ministry of personnel,
public Grievances and pension Department of personnel and
Training North Block, New Delhi.
....Respondents
(Advocate: Mr. G.S.Virk)
O.A. No. 1826/2020
1. Ajay Kumar, S/o.Jagnarayan Prasad
2. Manikandan.K S/ o. late Kalaiselvam
3. Harikrishna Aenpothula.R S/o.Ravindar Rao
4. Krishnan P Nair S/ o.C.Parameswaran
5. Braj Kishor singh S/o.Mahesh Prasad Singh
6. Surjeet Kumar S/o.Raj Kishor Prasad
7. Amit Sahu S/o.Shiv Prasad Sahu
8. Aashish Chandra Bhadani S/o.Thakur Prasad Ram
9. Brijesh Kumar Yadav S/o.Gulab Chandra Yadav
10. Mrigank Chandra S/o.late Vijay Thakkur
11. Bikash Chandra Mahato S/o.lale Subash Chandra Mahato
12. Vikash Kumar, S/o.Kishori Prasad
13. MD.Mustaqueem Alam S/o.MD.Sohram Alam
14.Rajakumaran MD S/o.M.Desbingu Raja
15. Karthick.S S/o.C.Selvaraj
16.Mahendra Kumar, S/o.Lal Bahadur Manda
17. Amit Kumar Kushwaha S/o.Hiralal Maurya
18. R.Harini D / o. K.Ravichandran
19.Ramesh Prasad S/o.Ram Prasad Ram
20. Gaurav Vishal S/o.Arun Prasad
21. Mukesh.K.R.Bumwal S/o.Ganesh Prasad Bumwal
22. Rajiv Kumar, S/o.Sailendra Prasad
23. Malligarjunan.M S/o.Malligeswaran
24. Priyadharshini.A.M. S/o. V .A. Mathiyazhagan
25. Satish Kumar Suman S/o.Mahesh Prasad
26. Uday Kumar, S/o.Sita Ram Singh
27. Anand Kumar Sahu S/o.Bindeshwar Sahu
28. Krishna Kumar, S/o.Bhavikshan Roy
13
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
All are working as Executive Assistants of Central Excise, Having
office at Principal Chief Commissioner of GST and Central Excise,
Tamil Nadu and Puducherry Zone, 26/l, Mahatma Gandhi Road,
Nungambakkam, Chennai-600 034.
...Applicants
(Advocate: Mr. Ajesh Luthra, Mr. Jatin Parashar, Ms. Sriparna
Chatterjee)
Versus
1. The Chairman (CBIC) Ministry of Finance, Department of
Revenue 3 Vs. Central Board of Indirect Taxes and Customs,
North Block, New Delhi-110 001.
2. The Under Secretary to the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes
and Customs, 4th Floor, HUDCO Vishala Building, Bhikaji
Camaplace, R.K.Puram, New Delhi.
3. The Principle Chief Commissioner of OST and Central Excise,
Tamil Nadu and Puducherry Zone, 26/ 1, Mahatma Gandhi Road,
Nungambakkrun, Chennai-600034.
...Respondents
(Advocate: Mr. Gyanendra Singh)
O.A. No. 1718/2020
1. NAVANEETH MOHAN, aged 35 years,
S/o M R Mohan Executive Assistant Office of the Commissioner
of Central Tax & Central Excise, GST Bhavan, Mananchira - 673 001
Residing at: Athira, Pattarupady, Sulthan Bathery Po, Wayanad 673
592 Mob: 8281889680
2. SUJITHA E, aged 33 years W/o Nikhil K A Executive
Assistant Office Of The Commissioner Of Central Tax And Central
Excise, GST Bhavan, C.R.Buildings, Mananchira, 673001 Residing
At:· KUNNATH HOUSE, KUDILTHODE WEST,.
CHEVARAMBALAM P.O, KOZHIKODE -673017 Mob: 9656775705
3. SETHU R, aged 33 Years S/o P.Rajeevan Executive Assistant,
Office of the Principal Commissioner of Central Tax & Central
Excise, Kochi Commissionerate Residing at: Sandwanam House,
Mayithara PO., Cherthala - 688539 Mob:9496466262
4. NAJIYA P A, aged 33 years W/o Shiyas V N Executive
Assistant Office of the Commissioner (Audit), CR Building, IS Press
Road, Cochin, 682018. Residing at: Vellyath (H), PWD Road,
Nettoor PO., Cochin -682040. Mob: 9562216943
5. -. JASMIN BASHEER KAVAPURAYIL, aged 32 years . W/o
Ubaidh VM Executive Assistant Office of the Commissioner of
Customs (Preventive), Catholic Centre . "Broadway, Cochin -682 031
. Residing at: Vazhavelil House ,Nettoor P.O.,Maradu,Kochi -682040
Mob: 9895204750
6. LAV SINGH, aged 34 Years , S/o Jawahar Lal Singh
Executive Assistant Office of the Assistant Commissioner of Central
Tax &Central Excise, Perumbavoor Division, Perumbavoor - 683542
14
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Residing at: C/o P V Vijayakumar, Karvati House, M C Road,
Perubrnavoor - 683542 Mob: 7736520640
7. JINL RASAK, aged 30 Years W /0 Azeem Hafeez, Executive
Assistant Office of the Chief Commissioner of Central Tax, Central
Excise & Customs, Trivandrum Zone
Residing at: Venat House, Eriyad PO, Kodungallur,-680 666
Mobile No. 9400619971
8. ANAND BABU, aged 31 years S/o Sudheer Babu C V · Executive
Assistant Office of the Principal Commissioner of Central Tax &
Central Excise, C.- R. Building, L S. Press Road, Kacheripady, Kochi -
- 682018 Residing at: Indeevaram, Tranquil Gardens, K K Road,
Chembumukku, Kochi 682021 Mob: 8281544559
9. NEELIMA SATHYAN, Aged 41 years W/o K Rajeev Executive
Assistant Office of the Commissioner of Customs (Preventive),
Cochin Residing at : KV 13, 1st Floor, 7 thCross, Panampally Nagar,
Cochin 682 036 Mob: 8281492768
10. MUNEER K, aged 29 years S/o Muhammed Executive Assistant
Office of the Principal Commissioner of Central Tax & Central
Excise, Central Revenue Building, I.S Press Road, Cochin- 682018 .
Residing at: Kakkarathll H Muttil P 0 Wayanad Pin 673122 Mob:
9947177041
11. BONY MATHEW, aged 31 years S/.o Mathew VM Executive
Assistant Office of the Commissioner of Central Tax & Central Excise
( Audit), Central Revenue Building, I.S Press Road, Cochin-. 682018
. Residing at: Kuttikkattu Apartment, Harmony Lane, Vyloppilli
Lane, . Azad Road, Kaloor, .Cochin- 682017 . Mob~ 9995577728
12. NAZIA SULTHANA N, aged 32 years W/o Ferose. Huzain M .
Executive Assista nt Office ·of the Chief Commissioner of Central
Tax; Central Excise & .. Customs, Trivandrum Zone . Residing at :
Flat No. 4, Ayan Arcade, Puthukkalavattorn, Elamakkara PO.,
Cochin - 26 · Mob: 9847254282
13. MATHEWS M POULOSE, aged 27 years, S/o M M Poulose' .
Executive Assistant Office of the Assistant Commissioner of Central
Tax & Central Excise, Aluva Division, Vathiath Towers,
Thottakkattukara, Aluva - 683108 Residing at: Maracheriyil House,
Near Police Station, Aluva, , Erriakulam - 683101. Mobile:
9747474107
14. SUNIL KUMAR, aged 36 Years s/0 Ram Chandra Executive
Assistant .. Office of the Assistant Commissioner, Central Tax &
Central Excise, Thrissur-Division Sakthan Tharnpuran Nagar
630001 Residing at: Quarter No. C3, Central Excise Staff Quarters
,Thrissur · Mob: 8848396090
15. · PONNI CHANDRAN, aged 32 Years W/o Adarsh S Executive
Assistant, Establishment Section, CGST & Central Excise
Headquarters, Thiruvananthapuram Residing at : 'Ponni',
MMVRA48, Vallyakunnu, Attingal- 695101 MOb: 8921134386
16. RAJENAN G, aged 55 Years S/o Gopinathan Nair · Executive
Assistant Office Of The Deputy Assistant Commissioner Of Central
15
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
Tax & Central Excise, Alappuzha Division, B.S.N.L. Bhavan,
Exchange Road, Alappuzha- 688001 Residing At: Ashtami
Kundamanbhavan, Peyad Po. Thiruvananthapuram Mob:
9496206978
17. INDULAL PV, aged 31 Years s/0 Premarajan PV . Executive
Assistant Office of the Assistant Commissioner of Central GST &
Central E:xcise, Trivandrum south Division, Sreyas Building, GPO
Lane, Trivandrum. Residing at: Lalkrishna, Mundayode, Post
Mavilayi, Kannur - 670622 .Mob:8547618792
18. ARUN KUMAR S, aged 33 years S/0. ,N Sobhakurnaran Nair
Executive Assistant _ _ _ -_ Office Of The Commisioner Of CGST &
Customs, GST Bhavan, Press Club Read, Trivandrum. Residing At:
Makayiram, Santhi Nagar, Koovalassery PD., Maranalloer,
Trivandrum - 695512 Mob: 9995032758
19. ANJU K U, aged 34 Years W /0. Kishor S Executive Assistant
Office of the Assistant Commissioner Central Tax and Central Excise,
V - - publishers building, Sreenivasa Iyyer read, Kottayam '- Residing
at: Puthett house Mannanam PO Kottavarn Mob: 8547716502
20. SABARINATH V 5, aged 33 years 5/0. Sivadasan B Executive
Assistant Office Of. The Assistant Commissioner Of Customs,
Customs Preventive Division, GST Bhavan, Press Club Road,
Trivandrum-Of , , -,' ,Residing At: T.C.6/6(2), karunva 138,;,A,
Ulloor Bhasl Nagar, ,- Kochulloor, Medical College.P.O,
Thiruvananthapuram695011, Kerala Mob:9S67672607 ,
21. RAJI AUSTIN, aged 31 Years, W/e Austin Francis, Executive
Assistant, Office Of The Commissioner Of CGST & Central Excise,
GST Bhavan, Press Club 'Road, Trivandrum 'Residing At: AIMEE
VILLA,NEAR MANAMEL DEVI TEMPLE, , KATTAIKONAM.P.O,
THIRUVANANTHAPURAM-695584 Mob 8762014183
....Applicants
(Advocate: Mr. Ajesh Luthra, Mr. Jatin Parashar, Ms. Sriparna
Chatterjee)
Versus
1. Union of India, represented by the, Secretary to the Government
of India, Ministry of Finance, (Department of Revenue) Central
Board of Indirect Taxes & Customs 4th Floor, Hudco Vishala
Building' Bhikaji Cama Place, R.K. Puram New Delhi-110066
2. The Central Beard of Indirect Taxes & Customs _ Ministry of
Finance, (Department of Revenue) _ , North Block New Delhi -
110 001 - through its Chairman.
3. The Chairman, , The Central Beard of Indirect Taxes & Customs
Ministry of Finance, (Department of Revenue) , North Bleck,
NEW DELHI 110 001
16
Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020
4. The' Principal Chief Commissioner Central Tax, Central Excise &
Customs' Central Revenue Building, 1.5. Press Road, Kochi-682
018
5. The Principal Commissioner Central Tax & Central Excise Central
Board of Indirect Taxes & Customs Central Revenue Building, 1.5.
Press Road, Kochi-682 018
6. The Secretary to the Government of India ,Ministry of Personnel,
Public Grievances & Pensions' , Department Personnel &
Training, 3rd Floor, Lok Nayak Bhavan Khan Market, New Delhi-
110 001
...Respondents
(Advocate: Mr. Gyanendra Singh, Mr. G.S.Virk)
O R D E R (ORAL)
Hon'ble Mr. R. N. Singh, Member (J) M.A. No. 1304/2025 In O.A. No. 1714/2020 , M.A. No. 1302/2025 in O.A. No. 1826/2020, M.A. No. 1301/2025 in O.A. No. 1086/2022, M.A. No. 1303/2025 in O.A. No. 1718/2020 The captioned O.As alongwith a few other O.As are listed today as part-heard. It is not in dispute that when the captioned O.As alongwith a few other O.As were heard, O.A. No. 1714/2020, with consent of the learned counsels for the parties, had been treated as the lead case.
2. During pendency of these O.As, the captioned M.As in the respective O.As have been filed by the applicant(s) 17 Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020 seeking permission of the Tribunal to withdraw the O.As with liberty to the applicant(s) to agitate their surviving grievances.
3. For clarity, the relief sought by the applicants in O.A. No. 1714/2020 is reproduced as under:-
"8. Relief Sought
(i) Call for the records of the case;
(ii) Set aside and quash circulars dated 01.07.2019 issued by Respondent No.2 vide F.No.A.32018/37/2017-Ad.III.Α F.No.A.32011/03/2015-Ad.III.A and Vide dated 06.01.2021 issued by Respondent No 2 by declaring that the same are illegal, inoperative and void and shall not be given effect to qua the applicants;
(iii) Direct the Respondents No 1 and 2 to adhere strictly the DoPT O.M dated 31.12.2010, para 3.1.3, qua the applicants by holding that the retention of eligibility service conditions under the Recruitment Rules of 2003 for promotion to the redesignated post of Executive Assistant and further promotion to the post of Inspector shall be three years and two years respectively for existing employees who had joined under old Recruitment Rules of 2003;
(iv) Direct the Respondents No 1 and 2 to hold the Departmental Promotion Committee for consideration for promotion to the next higher post of Inspector since the applicants have already fulfilled the eligibility criteria under the Recruitment Rules which were in force when they were recruited and appointed as Tax Assistants in view of DOPT O.M dated 31.12.2010 with all consequential benefits including seniority;
(v) Direct the respondents No 1 and 2 by restraining them permanently not to take away and or do anything to interfere with the order granting promotion to the applicants to the post of Executive Assistant [ erstwhile post of Senior Tax Assistants];
(vi) pass any other order or direction or such further orders or directions, as this Hon'ble Tribunal may deem fit and proper in the facts and circumstances of the case;"
9. Interim Relief It is therefore humbly prayed that this Hon'ble Court be pleased to direct the Respondents not to revert the applicants from the cadre 18 Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020 of Senior Tax Assistant (re- designated Executive Assistants) pursuant to the letter dated 01.07.2019 F.No.A.32018/37/2017- Ad.III.A issued by Respondent No.2 and pass such other order or orders as this Hon'ble Court shall deem fit and proper in the circumstances of the case"
4. It is also not in dispute that the applicant(s) sought and were granted permission not to press the relief sought vide para 8(ii) of the O.A., to the extent of challenge to the circular dated 01.07.2019 vide the Tribunal's order dated 29.11.2024.
5. In para 11 of the captioned M.A. No. 1304/2025, the applicant(s) have asserted as under:-
"11. That the present Misc. Application is bonafide and in the interest of justice and in view of the subsequent developments that have occurred viz. Issuance of the letters dated 31.01.2025 and 03.02.2025 by the CBIC."
6. In M.A. NO. 1304/2025, the applicants have prayed for the following reliefs:-
" (a) Allow the present application thereby permitting the Applicants to withdraw the Original Application with the liberty to approach this Hon'ble Tribunal in case still aggrieved.
(b) Pass any order(s) as this Hon'ble Tribunal may deem fit and proper in the interest of justice."
7. Mr. Gyanendra Singh, learned counsel for the respondents, has vehemently opposed the applicants' 19 Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020 prayer. He submits that he is having no objection if the applicants' are permitted to withdraw their respective O.As, however, he is having strong objection to the prayer of the applicants for grant of liberty to them by this Tribunal. He submits that the applicants have approached this Tribunal admittedly in the year 2019 and since then they have been enjoying the benefit of interim protection granted by this Tribunal and when they have realised that the present O.A. may not be found maintainable in terms of the order/judgment dated 13.12.2019 of a co-ordinate Bench of this Tribunal at Bengaluru in O.A. No. 170/00771/2019 titled Indusekharan K Vs. Union of India being referred and relied upon by the respondents while defending their stand in the present O.A, the applicants are seeking permission to withdraw the present O.A. and at the same time they are seeking liberty also to approach this Tribunal again. The order/judgment of the Bengaluru Bench of this Tribunal in the case of Indusekharan K Vs. 20 Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020 Union of India (Supra) has further been upheld by the Hon'ble High Court at Bengaluru.
8. On the other hand, learned counsel for the applicants submits that the applicants have filed the respective M.As seeking permission of this Tribunal to withdraw the O.A. with liberty to challenge their surviving grievances in view of the subsequent developments i.e., issuance of letters dated 31.01.2025 and 03.02.2025 by the respondents in response to which the applicants are stated to have preferred representation before the respondents. He submits that the applicants cannot be refrained from approaching the Courts and Tribunals, if they are having any grievances amenable to the jurisdiction of the Tribunal.
9. We have considered the submissions made by the learned counsels for the parties.
10. In the facts and circumstances, the M.As are allowed to the extent that the captioned O.As are dismissed as 21 Item No. 15 O.A. Nos. 1714/2020, 1086/2022, 1826/2020, 1718/2020 withdrawn with liberty to the applicants in accordance with law.
(Sanjeeva Kumar) (R.N. Singh)
Member (A) Member (J)
kk/