Central Administrative Tribunal - Madras
R Soundari vs M/O Finance on 9 March, 2026
1 OA/310/00811 and 1006/2025
CENTRAL ADMINISTRATIVE TRIBUNAL
CHENNAI BENCH
OA/310/00811/2025
AND
OA/310/01006/2025
Dated this the 9th day of March, Two Thousand Twenty Six
CORAM :
HON'BLE MR M. SWAMINATHAN. MEMBER (J)
AND
HON'BLE MR. M.L. SRIVASTAVA MEMBER(A)
1. R.Mahadevan, S/o M.Raman, aged 57 years, residing at S-2, 2nd Floor,
"Deepika's Holly", No.9/5, Kamarajnagar 1st Street, Choolaimedu,
Chennai-600094, presently working as Assistant Commissioner of Central
Tax, O/o Commissioner of GST(Audit-II), Chennai(under deputation to
MEPZ, Chennai)
2. S Sriramamurthy, S/o K.N.Seshagiri, aged 60 years, residing at New
No.21, 2nd Street, Ganapathy Nagar, Ekkattuthangal, Chennai 600032,
working as Assistant Commissioner of Central Tax and Customs, O/o Pr.
Chief Commr of Customs, Customs House, Chennai 600001
3. M Sriram Venkatesan, S/o MN Venkatesan, aged 59 years, residing at
Flat No.27, Block C2, Kendriya Vihar, Paruthipattu, Avadi-Poonamallee
Road, Avadi, Chennai 600071, working as Assistant Commissioner of
Central Tax and Customs, O/o Commissioner of Customs(Imports),
Chennai 600001
4. R.Srivatsan, S/o M.Y.Ramaswamy, aged 57 years, residing at No.32,
Door No.7, Arumuga Nainar Street, Thirunagar, Valasaravakkam, Chennai
600087, working as Assistant Commissioner of Central Tax and Customs,
NACIN, Chennai
5. V Sriram, S/o S Viswanathan, aged 56 years, residing at 741, 59th
Street, 10th Sector, KK Nagar, Chennai 600078, working as Assistant
Commissioner of Customs, O/o Pr. Commr of Customs, Airport
Commissionerate Chennai-I
6. R.Srikanth, S/o K.R.Rajagopalan, aged 58 years, residing at E-271,
Duraisamy Road, TVS Nagar, Madurai-625003, working as Assistant
2 OA/310/00811 and 1006/2025
Commissioner of Central Tax and Customs, NACIN, Chennai
7. S Jebastian Andrew Peter, S/o A Solomon, aged 54 years, residing at
No.3, Sakthi Nagar, NGO A Colony, Tirunelveli 627007, working as
Assistant Commissioner of Central Tax and Customs, O/o Additional
Commr of GST, Tirunelveli 627007
8. M Rajamohamed, S/o M Mohamed Sultan, aged 59 years, residing at
B4, Sri Ramnagar, Bajanaikovil Street, Tiruvancherry, Tambaram, Chennai
600073, working as Assistant Commissioner of Central Tax and Customs,
Custom House, Chennai
9. M Gabriel, S/o S Muthiah, aged 57 years, residing at 20C, 5/1, St.Pauls
Road, Palayamkottai, Tirunelveli 627002, working as Assistant
Commissioner of Central Tax and Customs, Commr of GST & CE,
Madurai
10. V.Saikumar, S/o Venkatratinam, aged 59 years, residing at G-2,
Marvel Haven, No.1, Thirunagar Main Road, Vadapalani, Chennai
600026, working as Assistant Commissioner of Central Tax and Customs,
Chennai Outer Commissionerate, Chennai
11. B Indira, D/o K.S.Balakrishnan, aged 58 years, residing at 1802,
Sigaram Income Tax Residential Quarters, No.121, Nungambakkam High
Road, Chennai 600034, working as Assistant Commissioner of Central Tax
and Customs, O/o Pr Chief Commissioner of GST & CE, Chennai (under
deputation to MEPZ, Chennai)
12. R.Rajasekaran, S/o P.N.Ramamoorthy, aged 55 years, residing at
No.52, 3rd Cross Street, Sri Sathya Sai Nagar, Rajakilpakkam, Chenai
-600073, working as Assistant Commissioner of Central Tax and Customs,
DGGST, Chennai 600034
13. S Balakumar, S/o M.S.Sivapragasam, aged 57 years, residing at
No.7/26, Maraimalai Adigal Street, Razack Garden, Arumbakkam,
Chennai 600106, working as Deputy Commissioner of Central Tax and
Customs, South Zonal Unit, Directorate General of GST, Chennai 600034
14. M.Selvakumar, S/o K Murugesan, aged 56 years, residing at S2,
Imperial Square, 161, Sai Nagar I Main road, Virugambakkam, Chennai
600092, working as Assistant Commissioner of Central Tax & Customs,
O/o Commissioner(AR), CESTAT, Chennai 600006
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15. L Jayanthi, D/o S Lakshmi Narasimhan, aged 58 years, residing at B2,
Plot No. 124, Bhuvaneswari Nagar 2nd Main Road, Velachery, Chennai
600042, working as Assistant Commissioner of Central Tax and Customs,
NACIN, Chennai
16. S Subramanian, S/o R Srinivasan, aged 59 years, residing at Flat
No.3006, Block-3, Osian Chlorophyll Apartments, Porur Link Road,
Porur, Chennai 600116, working as Assistant Commissioner of Central
Tax and Customs, NACIN, Chennai
17. P Anbuchelvan, S/o A P Panneerselvam, aged 59 years, residing at
126/6, Central Govt Staff Quarters, Kamarajar Road, KK Nagar, Chennai
600078, working as Assistant Commissioner of Central Tax and Customs,
O/o Commr of Customs, Chennai II, Chennai 600001
18. P Premavathy, D/o G Perumal, aged 56 years, residing at Y Block,
Door No.180, 6th Main Road, Near Tower, Anna Nagar, Chennai 600040,
working as Assistant Commissioner of Central Tax and Customs, Chennai
Outer Commissionerate
19. Elvis James, S/o C.S.James, aged 55, residing at Plot NO.50,4 th Cross,
Balaji Nagar, Oulgaret, Puducherry 605010, working as Assistant
Commissioner of Central Tax and Customs, O/o Commissioner of GST &
CE, Puducherry
20. TV Suresh, S/o M Balagopalan, aged 52 years, residing at 8,
Bharathiyar 3rd Cross Street, Ayanambakam East, Chennai 600095,
working as Assistant Commissioner of Central Tax and Customs, South
Zonal Unit, Directorate General of GST, Chennai 600034
21. A Alagar Babu, S/o A Alagarsamy, aged 68 years, residing at Door
No.50, 4th Cross Street, Meena Estate, Sowripalayam post, Coimbatore
641028, retired as Assistant Commissioner of Central Tax and Customs,
O/o Pr Commr of GST and CE, Chennai 600034
22.Meenakshi Nayagam, D/o K Nellai Nayagam, aged 60 years, residing
at Flat No.E, Vriksha Pragathi Apartment, 10/10, Thiruvalluvar Nagar 1st
Street, Alandur, Chennai 600016, retired as Assistant Commissioner of
Central Tax and Customs, GST Chennai Outer Commissionerate
23. P Balakrishnan, S/o A Parameswaran, aged 60 years, residing at Plot
No.8, Bharathiar Salai, Mahalakshmi Nagar, Madipakkam, Chennai
600091, retired as Assistant Commissioner of Central Tax and Customs,
DG Systems, Chennai 600034
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24. V Kumar, S/o K Vellaisamy, aged 64 years, residing at No.3/S-1, Plot
No.497, 8th Street, Periyar Nagar, Chennai 600082, retired as Assistant
Commissioner of Central Tax and Customs, O/o Commr of Customs,
Imports Comm'te, Chennai 600001
25. S Amirtharaj, S/o P Sankaran, aged 60 years, residing at Plot No.66,
Annai Kamatchi Nagar, Rajagambiram Yothakadai, Madurai 625107,
retired as Assistant Commissioner of Central Tax and Customs, O/o Pr.
Chief Commissioner of Customs, Custom House, Chennai 600001
26. M.K.Madhivanan, S/o P.M.Anbumani, aged 60 years, residing at
No.36, Arignar Anna Street, Vellala Street, 2nd Lane, Ayanavaram,
Chennai 600023, retired as Assistant Commissioner of Central Tax and
Customs, O/o Commr of GST (Audit-I), Chennai 600101
27. S Jesu Chandra Bose, S/o Y Svarianantham, aged 60 years, residing at
No.481, Vasantha Nagar, Opp. to Xavier Colony, Tirunelveli 627005,
retired as Assistant Commissioner of Central Tax and Customs, Tirunelveli
GST Division, Madurai Commissionerate
28. L.Suresh, S/o V.Lakshmanan, aged 61 years, residing at A-301,
Krishna Brindavan Apartments, 1, Mookambika Nagar 1st Street,
Nerkundram, Chennai - 600107, retired as Assistant Commissioner of
Central Tax and Customs, O/o Commr of GST(Appeals-II) Chennai
29. J Prakash, S/o A Jeyapal, aged 61 years, residing at Plot No.12, Arun
Nagar, A Kosakulam, Madurai 625017, retired as Assistant Commissioner
of Central Tax and Customs, Madurai I Division, Madurai
Commissionerate
30. PK Muralidharan, S/o CP Krishnan, aged 58 years, residing at New
No.26, Old No.36, ROB Main Street, Halls Garden, Royapettah, Chennai
600014, working as Superintendent of Central Tax, Directorate of
Vigilance, Chennai 600001
31. KP Balaji, S/o KT Parthasarathi, aged 58 years, residing at 14, Door
No.8, 29th Street, Sivasakthi Nagar, Sector-C, Rly Carshed Complex,
Avadi, Chennai 600062, working as Superintendent of Central Tax,
Commr(Appeals-I), Chennai 600034
32. S.Maheswaran, S/o V.Sivasubramanian, aged 58 years, residing at Flat
No.3, 3rd Floor, No. W-5, North Main Road, Anna Nagar West Extn.,
Chennai 600101, presently working as Superintendent of GST & Central
Excise, O/o Commr of GST (Audit-II), Chennai 600035
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33. T Ravikumar, S/o S Thiagarajan, aged 59 years, residing at 53/6,
Basha Street, Choolaimedu, Chennai 600094, working as Superintendent
of Central Tax, Elayirampannai Range, Rajapalayam Division, Madurai
GST Commissionerate
34. Latha K, D/o G.K.Panicker, aged 57 years, residing at No.4,
CEEDEEYES Apartments, 42/7, Gandhi Nagar II Main Road, Adyar,
Chennai 6000020, working as Superintendent of Central Tax, O/o Pr.
Commissioner of Central Tax and Customs, Chennai North
35. J.Kamalakannan, S/o P. Jegadeesan, aged 57 years, residing at Plot
No.12&13, Bharathiar Street, Sasi Nagar West, P&T Nagar Extn., Madurai
- 625017, presently working as Superintendent of GST & Central Excise,
Office of the Commissioner of GST&CE, Madurai 625002
36. RS Girish, S/o V K Rajagopalan, aged 55 years, residing at 101,
Sylvan Castle, 13, Nerkundram Road, Chinmaya Nagar Stage 2, Chennai
600092, working as Superintendent of Central Tax, Superintendent of
Central Tax, Directorate of Vigilance, Chennai 600001
37. P Nagarajan, S/o P.S.Pattabiraman, aged 55 years, residing at Plot
NO.43, West 3rd Street, Kanagavel Avenue, Officers Town,
Meenambalpuram, Madurai 625002, working as Superintendent of Central
Tax, North Range, Madurai II Division
38. J Prabhakaran, S/o M Jayakaran, aged 54 years, residing at B36, 2nd
Floor, B Block, 6th Street, Annanagar East, Chennai 600102, working as
Superintendent of Central Tax, Chennai Outer Commissionerate
39. S Muniappan, S/o Senthil Vel, aged 55 years, residing at 177B/496,
Amman Kovilpatti South Street, Sivakasi 626189, working as
Superintendent of Central Tax, O/o Pr Chief Commr of GST, Chennai
40.Prabhakaran Hari Prasad, S/o M Prabhakaran, aged 57 years, residing
at Flat No.1-A, Pandian Apartments, Kamala 2nd Street, Chinna
Chokkikulam, Madurai 625002, working as Superintendent of Central Tax,
Chennai North (under deputation to Debt Recovery Tribunal, Madurai)
41. V K Vinodh Kumar, S/o V.R.Kumaraswamy, aged 56 years, residing at
No.7, 3rd Cross, Anugraha Satellite Township, Periyakattupalayam,
Cuddalore Dist, Near Thavalakuppam, Puducherry 605007, working as
Superintendent of Central Tax, O/o Commissioner of GST & CE,
Puducherry
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42. Leo Angel Raja J, S/o Leo Joseph Selvaraj, aged 56 years, residing at
Grace, No.27, Veeramanunivar Street, Dr. Radhakrishnan Nagar,
Meenatchipet, Thattanchavady PO, Puducherry 605009, working as
Superintendent of Central Tax, O/o Assistant Commissioner of Central Tax
and CE, Puducherry II Division, Puducherry
43. L Gopalakrishnan, S/o G.L.Narasimhan, aged 59 years, residing at
New No.26, Old No.10, Sathyamoorthy Street, Devaraja Nagar,
Saligramam, Chennai 600093, working as Superintendent of Central Tax,
O/o Commissioner of GST & CE, Chennai Outer
44. J Amudhan, S/o S Jayasankaran, aged 55 years, residing at No.19,
Vanasakthi Nagar, 1st Street, Kolatur, Chennai 600099, working as
Superintendent of Central Tax, Prev. Unit, Chennai Outer
Commissionerate
45. Y Badrinarayanan, S/o Y Namberumal, aged 57 years, residing at Plot
No. 10, Jawaharlal Nehru Road, VGN Shanthi Nagar, Ambattur, Chennai
600058, working as Superintendent of Central Tax, O/o Pr. Chief
Commissioner of GST & CE, Chennai (under deputation to MEPZ,
Chennai)
46. B Kandasamy, S/o K Balakrishnan, aged 56 years, residing at ET-03,
Mithra Block, Agrini Apartments, TPK Road, Andalpuram, Madurai
625003, working as Superintendent of Central Tax, Custom House,
Tuticorin
47. M Backianathan, S/o M.P.Muthusamy, aged 58 years, residing at 7A,
P&T Nagar 2nd Street, Madurai 625017, working as Superintendent of
Customs, Coimbatore International Airport, Coimbatore
48. N Rajaram, S/o A Narayanasamy, aged 54 years, residing at HIG-22,
Bharathi Nagar, Rajapalayam 626117, working as Superintendent of
Central Tax, Rajapalayam GST Division, Rajapalayam
49. S Gayathri, D/o V Sivakumar, aged 55 years, residing at 4/18, Officers
Colony, Ayanavaram, Chennai 600023, working as Superintendent of
Central Tax, NACIN, Chennai
50. V M Chitradevi, D/o V Mahalingam, aged 55 years, residing at Flat
No.4B, Thamarai Tower, Central Revenue quarters, Nandavam
Kudiyiruppu, 15th Main Road, Anna Nagar, Chennai 600040, working as
Superintendent of Central Tax, O/o of Pr Chief Commr of GST and CE,
Chennai (under deputation to MEPZ, Chennai)
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51. D Krishnamurthy, S/o P Durairaj, aged 55 years, residing at
No.39B/415A, 21 Street, Nethaji Street, GKM Colony, Chennai 600082,
working as Superintendent of Central Tax, O/o Pr. Commissioner of GST
& CE, Chennai North
52. N. Thiagarajan, S/o K.Natarajan, aged 53 years, residing at F-2,
Soundarya Apartments, 49, Mambalam High Road, T.Nagar, Chennai -
600017 presently working as Superintendent of Central Tax, O/o Assistant
Commissioner of GST, Purasawalkam Division, Chennai - North
53. Reuban Andrew Joseph, S/o Maria Amalorpava Vasantha, aged 57
years, residing at Plot No.4, Reviera Resorts, ECR, Chinnamudaliar
Chavadi, Vanur Taluk, Kottakuppam Village 605104, working as
Superintendent of Central Tax, O/o Pr Chief Commissioner of GST & CE,
(on loan basis to DGGI)
54. F Rajasekar, S/o R Frank, aged 55 years, residing at Plot No.15,
Thirunagar, Kamarajnagar Extn., Pattanur 605110, working as
Superintendent of Central Tax, O/o Commissioner of GST & CE,
Puducherry
55. K Amuthaganesh, S/o S Kuppusamy, aged 57 years, residing at 17/30
Vyasar Street, T Nagar, Chennai 600017, working as Superintendent of
Central Tax, Chennai North Commissionerate
56.Jeyaveeramurugan, S/o M Veerakalyani, aged 57 years, residing at Plot
NO.84, Andal Nagar, 3rd Main Road, Adambakkam, Chennai 600088,
working as Superintendent of Central Tax, O/o Pr Chief Commr of GST
and CE, Chennai (under deputation to MEPZ, Chennai).
57.A C Srivalsan, S/o A C Narayanan, aged 56 years, residing at B2, Mathi
Apartments, No.12, Reddypalayam Road, Jaswant Nagar, Mogappair
West, Chennai 600037, working as Superintendent of Central Tax, GST
Audit-I, Chennai
58. KA Jayakumar, S/o K Appunni Nair, aged 57 years, residing at
NO.198, Krishna Nagar, 1st Main Road, Maduravoyal, Chennai 600095,
working as Superintendent of Central Tax, O/o Commr of GST (Audit-I),
Chennai 600101
59. M Monyvannan, S/o G Muniandi, aged 55 years, residing at Plot
No.24A, Elango Nagar 2nd Street, Virugambakkam, Chennai 600092,
working as Superintendent of Central Tax in Advance Ruling Cell, O/o
Principal Chief Commissioner of GST & CE, Chennai 600034
8 OA/310/00811 and 1006/2025
60. M Murugananth, S/o S Mariappan, aged 54 years, residing at 96,
Vakkil Street, Kovilpatti 628501, working as Superintendent of Central
Tax, O/o Commr of GST (Audit), Coimbatore and posted at Madurai
Circle
61. J Gopinath, S/o R Jayaram, aged 57 years, residing at Plot No.20,
Mullai Street, TTK Nagar Extn., Irumbuliyur, West Tambaram, Chennai
600045, working as Superintendent of Central Tax, O/o Pr Chief Commr
of GST and CE, Chennai (under deputation to MEPZ, Chennai)
62. M Arulmozhi, S/o Mangalasamy K, aged 55 years, residing at A-203,
Raunaq-Gardenwood, Manimegalai Street Extn., Rajaji Nagar, Zamin
Pallavaram, Chennai 600043, working as Superintendent of Central Tax,
Directorate of Vigilance, Chennai 600001
63. G Ravichandran, S/o V Govindan, aged 54 years, residing at Plot
No.11B, Door No.2/89B, Melapanangadi, Anaiyur Post, Madurai 625017
working as Superintendent of Central Tax, O/o Pr. Chief Commr of GST,
Chennai (under deputation to MEPZ, Chennai)
64. S Karthikeyan, S/o R Srinivasan, aged 55 years, residing at Flat
No.1/5, Vasanth Apartments, Krishnapuram Street, Rayapettah, Chennai
600014, working as Superintendent of Central Tax, O/o Pr. Chief
Commissioner of GST and CE, Chennai 600034
65. D Anandakrishnan, S/o C Damodaran, aged 56 years, residing at 99,
Naidu Street, Narayaniam 3rd Floor, Kotturpuram, Chennai 600085,
working as Superintendent of Central Tax, O/o Pr. Chief Commissioner of
GST & CE, Chennai (under deputation to Madras Export Processing
Zone)
66. K Vajravel, S/o A Karuppiah, aged 55 years, residing at Plot No.37,
Indira Gandhi Stree, Koodal Nagar, Madurai 625018, working as
Superintendent of Central Tax, O/o Pr. Chief Commr of GST & CE,
Chennai (under Deputation to MEPZ, Chennai)
67.S.M.Mushtab, S/o S Mustri, aged 54 years, Residing at Plot No.31B,
Door No.67, Nethaji Nagar 9th Street, Villivakkam, Chennai 600049,
working as Superintendent of Central Tax, O/o Commr of GST Chennai
Outer, (under deputation to MEPZ, Chennai)
68. B Nardhanan, S/o Balakrishnan, aged 56 years, residing at 8/69,
LOCO Scheme 2nd Street, Jawahar Nagar, Chennai 600082, working as
Superintendent of Central Tax, O/o Pr Chief Commr of GST and CE,
9 OA/310/00811 and 1006/2025
Chennai
69. K Ravichandran, S/o K Karuppiah, aged 58 years, residing at No.11,
Ananda nagar, 1st Street, A Kosakulam, Anaiyur, Madurai 625017,
working as Superintendent of Central Tax, O/o Commr of GST(Audit),
Coimbatore and posted at Madurai Audit Circle
70. S Balasubramanian, S/o K Saravanan, aged 57 years, residing at 31,
IV Cross Street, Rainbow Nagar, Puducherry 605011, working as
Superintendent of Central Tax, Legal & RT Section, O/o Commissioner of
GST & CE, Puducherry
71. C Vanamamalai Karthikeya Sankar, S/o P Chelliah, aged 53 years,
residing at Plot No.28, Santhoshnagar, Via Surya Nagar, K Pudur Post,
Madurai 625007, working as Superintendent of Central Tax, O/o Commr
of GST & CE, Madurai 625002
72. SSS Visweswaran, S/o P S Subramaniam, aged 58 years, residing at
Sri Nilayam, 7/11, 2nd Street, Poompuhar Nagar, Kolathur, Chennai
600099, working as Superintendent of Central Tax, DGGSTI, Chennai
Zonal Unit, Chennai
73. D.Imayavaramban, S/o P Damodharan, aged 55 years, residing at
No.17, Sriram Nagar Extn, Ranganathan Nagar 2nd Street, Puthagaram,
Kolathur, Chennai 600099, working as Superintendent of Central Tax,
Advance Ruling Cell, O/o Principal Chief Commissioner of GST & CE,
Chennai 600034
74.A Jayaraj, S/oV Arulswamy, aged 54 years, residing at 128, Majeeth
Road, 74.Plot No.8, Karunya Nagar, Sivagangai 630562, working as
Superintendent of Central Tax, O/o Commr of GST (Audit), Coimbatore,
and posted at Madurai circle
75. M.E.Arunachaleswaran, S/o M.K.Easwaran, aged 55 years, residing at
9K, Block-III, Ramaniyam Sanjivini Apartments, No.72/1, LB Road,
Thiruvanmiyur, Chennai 600041, presently working as Superintendent of
Central Tax, O/o Commissioner of GST & CE(Appeals-II), Chennai
600034
76. G Venkateswaran, S/o P Girijasankar, aged 57 years, residing at 174/9,
Golden Jubilee Flats, Padikuppam Road, Anna Nagar West, Chennai
600040, working as Superintendent of Central Tax, O/o Pr. Chief
Commissioner of GST & CE, Chennai 600034
10 OA/310/00811 and 1006/2025
77. Prameela Ramesh, D/o J Surendran, aged 55 years, residing at NO.7,
5th Floor, T A Enclave, 43, Velachery Main Road, Velachery, Chennai
600042, working as Superintendent of Customs, Anna International
Airport, Chennai
78. D Asokan, S/o K Durairaj, aged 56 years, residing at NO.57, Dr.
Annie Besant Nagar, Navarkulam, Puducherry, working as Superintendent
of Central Tax, Villupuram Range, Villupuram Division, GST Chennai
Outer Commissionerate
79. S Panneerselvam, S/o C Sundramurthy, aged 55 years, residing at 27,
Fourth Cross, 1st Main Road, Kumaran Nagar Extn., Lawspet, Puducherry
605008, working as Superintendent of Central Tax, O/o Commr of GST,
Puducherry
80. Balaji T, S/o Thirusangu, aged 55 years, residing at Plot No.58, 1st
Cross, Dr.Annie Besant Nagar, Navarkulam, Lawspet, Puducherry 605008,
working as Superintendent of Central Tax, O/o Commr of GST & CE,
Puducherry
81. V Raja, S/o R Veeraraghavan, aged 54 years, residing at 18/140,
CPWD Quarters, 3rd Avenue, Indira Nagar, Adyar, Chennai 600020,
working as Superintendent of Central Tax, O/o Pr. Chief Commissioner of
GST & CE (Loan basis to DG Systems), Chennai 600034
82. C Chandrasekaran, S/o G Chellappa, aged 53 years, residing at Plot
No.18, Astalakshmi Avenue, Bharathiar 2nd Street, Bibikulam, Madurai
625002, working as Superintendent of Central Tax, O/o Commr of
GST(Audit), Coimbatore, and posted at Madurai Circle
83. S Karunakaran, S/o N Sakthivadivel, aged 55 years, residing at Flat
No.5013, 5th Block, 1st Floor, Prestige Windsor Park, Vanagaram,
Chennai 600077, working as Superintendent of Central Tax, Directorate of
Revenue Intelligence, Chennai Zonal Unit
84. Avaya Prasad Parida, S/o Braja Sundar Parida, aged 53 years, residing
at 7, Delight Apartments, 106A, Pappammal Koil Street, Vaithikuppam,
Puducherry 605001, working as Superintendent of Central Tax, O/o
Commissioner of GST & CE, Puducherry
85. LR Ramesh, S/o L.T.Radhakrishnan, aged 55 years, residing at 26,
Arun-Aswin Illam, Krishnapuram Colony 4th Street, Madurai 625014,
working as Superintendent of Central Tax, O/o Commr of GST (Appeals),
Madurai Circle
11 OA/310/00811 and 1006/2025
86. J Sathianarayanan, S/o L Jagannathlal, aged 65 years, residing at
12/23A, 25th Street, Thillaiganga Nagar, Nanganallur, Chennai 600061,
retired as Superintendent of Central Tax, O/o Pr Chief Commr of GST and
CE, Chennai 600034
87. Navneetha Ramasamy, D/o K.N.Nayagam, aged 63 years, residing at
C1039, Marvel Apoorva Apartments, Kalasathamman Kovil Street,
Ramapuram, Chennai 600089, retired as Superintendent of Central Tax,
GST Audit-II, Chennai 600035
88. R Kalyani, D/o A Ramaswamy, aged 65 years, residing at No.11,
Rajarathinam Main Road, Ullagaram, Chennai 600091, retired as
Superintendent of Central Tax, T Nagar Division, Chennai South
Commissionerate
89. M.Maragathaselvam, S/o M. Muthusami, aged 60 years, residing at F-
1, Sri Sai Balaji Flats, Plot No.57, Mahalakshmi Nagar 3rd Main Road,
Adambakkam, Chennai-600088, retired as Superintendent of GST &
Central Excise from Tiruvottiyur Division, Chennai-North GST
Commissionerate
90. Rama Sridharan, D/o P R Rangachari, aged 63 years, residing at
L0204, Bloomingdale Apartments, Sankar Nagar East Main Road,
Pammal, Chennai 600075, retired as Superintendent of Central Tax,
Chennai Outer Commissionerate
91. S Chandrasekaran, S/o K Somasundaram, aged 63 years, residing at
Rose Villa Apartments, Flat S2, Akbarabad 2nd Street, Kodambakkam,
Chennai 600024, retired as Superintendent of Central Tax, O/o Pr Chief
Commr of GST, Chennai
92. C Jayaprakash, S/o T Chelliah, aged 60 years, residing at No.4, 4th
Cross street, Durga Colony, Rajakilpakkam Chennai 600073, retired as
Superintendent of Central Tax, Maraimalainagar Division, Chennai Outer
Commissionerate
93. R Geetha, D/o N S Ramaswamy, aged 62 years, residing at Plot No.9,
Sulo kutir Kanchi Munuswamy Street, VOC Nagar, Pammal, Chennai
600075, retired as Superintendent of Central Tax, Sholinganallur Division,
Chennai South Commissionerate
94. S.Navaneetha Krishna Pandian, S/o Shanmugasundaram Pandian,
aged 61 years, residing at No.4, Roja Nagar Extn., Madhavaram, Chennai
- 600060, retired as Superintendent of GST & Central Excise, Chennai-
12 OA/310/00811 and 1006/2025
Audit-I Commissionerate
95. Mu.Ravichandran, S/o Rm.Muthiah, aged 62 years, residing at
No.GA, 8th Block, Kences Enclave, 1, Ramakrishna Street, T.Nagar,
Chennai - 600017, retired as Superintendent of GST & Central Excise,
DGGST, Chennai 600034
96. Dr.T.M.Kothandaraman, S/o T.M.Sampath, aged 56 years, residing at
S3, Gokulam, 42, Balamurugan Street, Vyasarpadi, Chennai 600039,
retired as Superintendent of Central Tax, O/o Pr Chief Commissioner of
GST & CE, Chennai 600034
97. R. Suresh, S/o M Ramachandran, aged 63 years, residing at S5, 2nd
Floor, Salma Royal Residency, SBI Colony Extn, Near Hindu Colony,
Nanganallur, Chennai 600061, retired as Superintendent of Central Tax,
O/o Assistant Commissioner of Central Tax and Customs, Triplicane
Division, Chennai North
98. R.Pathanjali, S/o V Rajagopal, aged 65 years, residing at 108/12-C,
Chengam Road Four, Mahasakthi Nagar, Tiruvannamalai 606603, retired
as Superintendent of Central Tax, O/o Commr of GST & CE(Appeals-I),
Chennai 600034
99. V Arangaswamy, S/o R Varatharajan, aged 59 years, residing at
No.6/2, Jyotsna Apartments, Padmavathy Nagar, 2nd Street, Velachery,
Chennai 600042, retired as Superintendent of Central Tax, O/o Pr Chief
Commr of GST and CE, Chennai 600034
100. N. Sridharan, S/o V.S Nagarajan, aged 54 years, residing at New
No.32, Old No.17, Ramakrishnapuram 2nd Street, West Mambalam,
Chennai 600033, presently retired as Superintendent of Central Tax from,
O/o Commissioner of GST & CE, Chennai-South
101. M Murali Krishnan, S/o M Mahalingam, aged 63 years, residing at
16 MIG, Sea Breeze Flats, Kuppam Beach Road, Tiruvanmiyur, Chennai
600041, retired as Superintendent of Central Tax, Chennai
102. U Sivakumar, S/o A.R.Uthirakumar, aged 58 years, residing at B-91,
Sunnyvale Apartments, No.351, Konnur High Road, Aynavaram, Chennai
600023, retired as Superintendent of Central Tax, O/o Pr Commissioner of
GST & CE, Chennai North. .. Applicants in OA 811/2025
13 OA/310/00811 and 1006/2025
1. R. Soundari, D/o P.M. Rajasekaran, Aged 53 years, Residing at 22A,
Balaji Nagar 2nd Street, Adambakkam, Chennai 600088, Presently
working as Superintendent of Central GST, DG Systems, Chennai (on
Deputation)
2. V. Janardhanan, S/o S. Venkataraman, Aged 54 years, Residing at E4,
Block-4, 4th Floor, Nutech Indira Apartment, 150 Pillayar Koil street,
Jafferkhanpet, Ashok Nagar, Chennai 600083, Presently working as
Superintendent of Central GST, DG Systems, Chennai (on Loan basis
from Pr.CCO, Chennai)
3. Vedam Nalina, D/o V.Radhakrishnan, Aged 59 years, Residing at Plot
No 2, Door No 14, Dhanalakshmi Street, Sri Rajeswari Nagar, Chennai
600073, Presently working as Superintendent of Central GST, Legal
Section, Pr.CCO, Chennai
4. K.S.Ramani, D/o Damodar Variar, Aged 57 years, Residing at A3/S1,
Navin's Claremont Court, New No.76, Metal Factory Road, Aminjikarai,
Chennai 600029, Presently working as Superintendent of Central GST,
DGGST, SZU, Chennai (on Loan basis from Pr.CCO, Chennai)
5. A.Jebastin, S/o J. Azariah, Aged 59 years, Residing at Plot No 103,
Devadoss Street, Shanthi Nagar, Ambattur, Chennai 600058, Presently
working as Assistant Commissioner, Thiru vi ka Nagar, Division, Chennai
North Commissionerate
6. S. Rajagopalan, S/o S.Suryanarayanan, Aged 57 years, Residing at B-2,
Saastha Flats, No 7, 61st Street, 7th Avenue, Ashok Nagar, Chennai-
600083, Presently working as Superintendent of Central GST, DG (Audit),
Chennai Zonal Unit (on Loan basis from Pr.CCO, Chennai)
7. S. Sridhar Natarajan, S/o M. Sundaram, Aged 56 years, Residing at
15/2 Vinayagam Road, Poonthotam, Velapadi, Vellore 632001, Presently
working as Superintendent of Central GST, DGGST, SZU, Chennai (on
Loan basis from Pr.CCO, Chennai)
8. Dhanalaxmi Ravishankar, D/o V.Sangameswaran, Aged 58 years,
Residing at Flat I-2, Rajendra Apartments, No 11, Babu Rajendra Prasad
Street, West Mambalam, Chennai 600 033, Presently working as
Superintendent of Central GST, DG TPS (on loan Basis) from Pr. CCO
9. C. Srinivasan, S/o R. Chinnasamy, Aged 57 years, Residing at Plot No
23/B, MAC Nagar, 1st Main Road, Kattupakkam, Thiruvalluvar District,
Chennai 600 056, Presently working as Superintendent of Central GST,
HQrs, Chennai North Commissionerate
10. K. Rema, D/o G.K. Panicker, Aged 54 years, Residing at 5A,
Ramaniyam Summit, 7th Cross Street, Besant Nagar, Chennai 600 090,
Presently working as Superintendent of Central GST, CPC, Pr.CCO,
Chennai
11. K S Sumathy, D/o K. Sachiandam, Aged 53 years, Residing at 3/2,
26th Street, 5th Avenue, Ashok Nagar, Chennai 600083, Presently working
14 OA/310/00811 and 1006/2025
as Superintendent of Central GST, PR.CCO, Chennai(on loan basis to
DRI, Chennai)
12. V. Prakash, S/o S. Viswanathan, Aged 54 years, Residing at B3, Imam
Apartments, 49/13, West Vannier Street, K.K. Nagar, Chennai 600078,
Presently working as Superintendent of Central GST, MEPZ, Tambaram
(on Deputation)
13. M. Padmanabhan, S/o P.M. Krishnan, Aged 55 years, Residing at F-5,
First Floor, V.V. Apartments, Rengarajapuram, Kodambakkam, Chennai
600024, Presently working as Superintendent of Central GST, Audit II
Commissionerate, Chennai
14. Shanthi Vijayanand, D/o V. Swaminathan, Aged 57 years, Residing at
Flat 30 Block, 1, Jains Adwitiya aprtments, Jeevarathinam Street, KSR
Nagar, Ambattur Chennai 600053, Presently working as Superintendent of
Central GST, Audit II Commissionerate, Chennai
15. B. Sasirekha, D/o J. Balasubramanian, Aged 53 years, Residing at 4,
Verghese Avenue, Ashok Nagar, Chennai 600083., Presently working as
Superintendent of Central GST, Audit II Commissionerate, Chennai
16. S. Punniamurthy , S/o V. Seetharaman, Aged 56 years , Residing at
No.186, 7th Cross Street, 2nd Main Road, Jothinagar, Mambakkam
600127, Presently working as Superintendent of Central GST, Audit II
Commissionerate, Chennai.
17. K. Sivakumar , S/o M. Kaliamurthy , Aged 53 years , Residing at New
No. 66/2, Old No. 136/2, Santhome High Road, Beginning of
Venkatasamy Street, Mylapore, Chennai 600004 , Presently working as
Superintendent of Central GST, Audit II Commissionerate, Chennai.
18. R. Mohan , S/o H. Ramachandran , Aged 55 years, Residing at No.2,
Plot 294, Sector 7, 38th Street, K.K. Nagar, Chennai 600078 , Presently
working as Assistant Director, DG Audit, Chennai.
19. S. Boominathan , S/o M. Selvaraj , Aged 50 years, Residing at No. 27,
G1-Ground Floor, Nithya shanmuga flats, R.S. Sridhar Road(Old
Pondicherry Road), Koturpuram, Chennai 600085. , Presently working as
Superintendent of Central GST, Chennai South Commissionerate.
20. Nalini Ravikrishnan , D/o B. Ananthakrishnan , Aged 57 years ,
Residing at Plot No. 19, Krishna Street, Krishna Estate Dwarala, Kanathur,
East Coast Road, Chennai 603112. , Presently working as Superintendent
of Central GST, on deputation to Directorate of Enforcement, Chennai.
21. K.R. Geetha, D/o K.S. Raman, Aged 54 years , Residing at Flat 2603,
B Wing, Brentwood Towers, Hiranandani Complex, 5/63, Rajiv Gandhi
Complex, Egattur, Chenna 600130., Presently working as Superintendent
of Central GST, Audit II Commissionerate, Chennai.
22. K.N. Jayaprakash, S/o K.A. Narayanan , Aged 54 years , Residing at
No.8, Bali Amman Koil Street, Villivakkam, chennai 600049 , Presently
working as Superintendent of Central GST, Directorate of Revenue
Intelligence, Chennai.
15 OA/310/00811 and 1006/2025
23. Rohini Chari , D/o S. Kannan , Aged 54 years , Residing at No. 4/36,
Dr. Alagappa Street, Venkateswara Nagar, Ambattur, Chennai 600053. ,
Presently working as Superintendent of Central GST, Audit II
Commissionerate, Chennai.
24. S Selvaraj, S/o D.R. Subramaniam , Aged 56 years , Residing at 31,
Sakthinagar Ext, Second Street, Korattur, Chennai 600099. , Presently
working as Superintendent of Central GST, Chennai South
Commissionerate.
25. S Tamilselvi , D/o C. Sivagnanam , Aged 56 years , Residing at D-
407, Casagrand Aristo, Noble 1st Street, Alandur, Chennai 600016,
Presently working as Superintendent of Central GST, Audit II
Commissionerate, Chennai.
26. K swaminathan , S/o S. Kailasam , Aged 59 years , Residing at S-5,
Shree Praveen High Tech Apartment, 5/7A, Thirunagar Main Road,
Vadapalani, Chennai 600026 , Presently working as Superintendent of
Central GST, Audit II Commissionerate, Chennai.
27. V. Srividya , D/o S. Narasimhan , Aged 57 years , Residing at 15 &
16, F2, Sivalayam, VGN Krona, Phase I, Shankaralinganar Street,
Gerugambakkam, Chennai 600 122, Presently working as Superintendent
of Central GST, HQrs, Chennai Outer Commissionerate.
28. V. Subramaniam , S/o K. Venkataramani , Aged 54 years , Residing at
Door No 9A, Nehru Colony 4th Street, Nanganallur, Chennai 600 061,
Presently working as Superintendent of Central GST, CPC, Pr.CCO,
Chennai.
29. A. Gopalakrishnan, S/o N. Arumugam, Aged 56 years , Residing at
Door No 15/1 Anna Street, Babu Nagar, Pattabiram, Chennai 600 072,
Presently working as Superintendent of Central GST, CPC, Pr.CCO,
Chennai.
30. T. Vijayalakshmi , D/o V. Thangaraj, Aged 55 years , Residing at A8,
Sree Nandan Apartments, 22 Dr. Thomas Road, T.Nagar, Chennai 600
017, Presently working as Superintendent of Central GST, DG Systems
(on Loan Basis) from Pr.CCO.
31. C. Velusamy, S/o R. Chinnadorai, Aged 58 years, Residing at 3/194 S
V Lingam Salai, KK Nagar, Chennai 600 078, Presently working as
Superintendent of Central GST, Irrungattukotai Division, Chennai Outer
Commissionerate.
32. S.Niranjan Kumar, S/o M. Sundaram, Aged 58 years, Residing at
2/915, 10th Cross Street, Eri Scheme, Mogappair West, Chennai 600037,
Presently working as Superintendent of Central GST, Hqrs, Admin,
Chennai North Commissionerate.
33. C. Amudha, D/o S. Chandran, Aged 49 years, Residing at 51/22,
Surappa Street, Triplicane, Chennai 600 005, Presently working as
Superintendent of Central GST, Hqrs, Admin, Chennai North
Commissionerate.
16 OA/310/00811 and 1006/2025
34. Vidya Rangarajan, D/o R. Aravamudhan, Aged 59 years, Residing at
No 121, 3rd Floor, Kottur Manor Apartment, No 12, IV Main Road
Extension, Kotturpuram, Chennai 600 085, Presently working as
Superintendent of Central GST, Pr. CCO, Chennai.
35. T. Jayashree, D/o A.C. Seshadri, Aged 58 years, Residing at B-10,
Sree Nandan Apartments, No.22, Dr. Thomas Road, T.Nagar, Chennai 600
017, Presently working as Superintendent of Central GST, Pr. CCO,
Chennai.
36. Anitha J, D/o V. Jaganathan, Aged 55 years, Residing at No 7062,
Tower 7, Prestige Bella Vista, Mount Poonamallee Road, Iyyappanthangal,
Chennai 600 056, Presently working as Assistant Commissioner, DGPM,
SRU, Chennai.
37. Geetha Т.К., D/o T. Kannusamy, Aged 55 years, Residing at F3,
Anupam Enclave, 12/31, Fanpet 1 Street, Nandanam, Chennai 600035,
Presently working as Superintendent of Central GST, DG Systems (on
Loan Basis) from Pr.CCO, Chennai.
38. Parimala Murali, D/o V. Rama Rao, Aged 57 years, Residing at 7/11,
Gandhi Street, West Mambalam, Chennai 600033, Presently working as
Superintendent of Central GST, CF-CCA, Pr.CCO, Chennai.
39. S. Hema Maheshwari, D/o M.K. Venugopalan, Aged 54 years,
Residing at Plot No 296A, Kamaraj Salai, Ramakrishna Nagar,
AlwarthiruNagar, Chennai 600087, Presently working as Superintendent
of Central GST, DG Systems (on Loan Basis) from Pr.CCO, Chennai.
40. N.J. shelly, S/o N.D. Joseph, Aged 57 years, Residing at 1, Munavar
Avenue 5th Street, Pallavaram, Chennai 600 043, Presently working as
Superintendent of Central GST, Chennai Audit I Commissionerate.
41. R. Gnanavel, S/o D.Raju, Aged 58 years, Residing at 16, Chaitanya
Avenue Anna Salai, Palavakkam, Chennai 600 041, Presently working as
Superintendent of Central GST, Chennai Audit I Commissionerate.
42. M. Janakiraman, S/o V. Mayan, Aged 54 years, Residing at No 52A,
K.V.B. Garden, Raja Annamalai Puram, Chennai 600 028, Presently
working as Superintendent of Central GST, CPC, Pr.CCO, Chennai.
43. S. Karthikeyan, S/o M.Sakkan, Aged 56 years, Residing at Flat No C-
3/8 DABC Aishwaryam Apartment, Phase-I, Nolambur, Mogappair West,
Chennai 600 095, Presently working as Superintendent of Central GST,
Trichy Airport, Trichy Customs Commissionerate.
44. N. Palani, S/o A. Natarajan, Aged 58 years, Residing at 5/330, 8th
Main Road, Vandalur Otteri Extension, Vandalur, Chennai 600048,
Presently working as Superintendent of Central GST, Chennai South
Commissionerate.
45. S. Ketharnath, S/o T.L. Srinivasan, Aged 57 years, Residing at B-104,
Manasarovar Apartments, Voltas Colony Extn, Nanganallur, Chennai 600
061, Presently working as Superintendent of Central GST, DG Systems
(on Loan Basis) from Pr. CCO, Chennai.
17 OA/310/00811 and 1006/2025
46. R. Karthikeyan, S/o Ramasamy, Aged 57 years, Residing at 1215,
Maple Block, Alliance Orchids Springs, Water Canal Road, Korattur,
Chennai 600 076, Presently working as Superintendent of Central GST,
Pr.Cco, Chennai.
47. Kayalvizhi. V, D/o Venkatachalam, Aged 60 years, Residing at C 7/2
SAF Games Village, Koaymbedu, Chennai 600 107, Presently working as
Assistant Commissioner, Chennai North Commissionerate.
48. Sujatha S Mallaya, D/o K.Vittal Pai, Aged 56 years, Residing at Plot
No 50, Sathsangam Street, Madipakkam, Chennai 600 091, Presently
working as Superintendent of Central GST, DG Vigilance (on Loan Basis)
from Pr.CCO.
49. S.Maheswari, D/o V.Srinivasan, Aged 55 years, Residing at No.232,
21st East Street, Kamaraj Nagar, Thiruvanmaiyur, Chennai 600 041,
Presently working as Superintendent of Central GST, DG Vigilance (on
Loan Basis) from Pr.CCO.
50. Titus Samuel, S/o Godfrey Samuel, Aged 55 years, Residing at C-112,
Sunnyvale Apartments, 351, Konnur High Road, Ayanavaram, Chennai
600023, Presently working as Superintendent of GST and C.Ex, Audit II
Commissionerate, Chennai.
51. S. Chakrapani, S/o S.Srinivasan, Aged 59 years, Residing at 33/17, 5th
Main Road, Kasthuriba Nagar, Adyar, Chennai 600020, Presently working
as Assistant commissioner, Chennai Customs.
52. N. Gopinathan, S/o V. Neelakantan, Aged 55 years, Residing at I-2,
RKP Vigneswara Homes, Chennai 600095, Presently working as
Superintendent of GST and C.Ex, Audit II Commissionerate, Chennai.
53. B.Surendra Babu, S/o B. Thirupal, Aged 59 years, Residing at No.18,
Anjeneya Nagar, 4th Street, Royapuram, Chennai 600013, Presently
working as Superintendent of GST and C.Ex, Audit II Commissionerate,
Chennai.
54. D. Prasad, S/o D.Srinivasa Rao, Aged 55 years, Residing at 89, 3rd
Main Road, Nagappa Nagar, Chromepet, Chennai 600044, Presently
working as Assistant Commissioner, Audit II Commissionerate, Chennai.
55. N. Raghavendran, S/o S. Nagarajan, Aged 54 years, Residing at No.
161, St.Marys Road, A-1 First Floor Raasmi Apartments Chennai 600018.,
Presently working as Superintendent of GST and C.Ex, CPC Section,
Pr.CCO, Chennai.
56. Syed Sadiq Pasha, S/o Syed Siddique Pasha, Aged 53 years, Residing
at G-6/1, Kings Apartments, Ramakrishna puram, Villivakkam, Chennai
600049, Presently working as Superintendent of GST and C.Ex, Chennai
South Commissionerate.
57. R. Ramamoorthy, S/o K.V. Radhakrishnan, Aged 55 years, Residing at
C26, Ramaniyam Marvel, Baby Nagar, Velachery, Chennai 600042,
Presently working as Superintendent of GST and C.Ex, Audit II
Commissionerate, Chennai.
18 OA/310/00811 and 1006/2025
58. K Vijaya Sree, D/o K Paul, Aged 55 years, Residing at 9/22, Rams
Apartments, 1st Main Raod, Kasthuribai Nagar, Adyar, Chennai 600020.,
Presently working as Superintendent of GST and C.Ex, Audit II
Commissionerate, Chennai.
59. V. LakshmI, D/o T.V. Venkateswaran, Aged 54 years, Residing at F5,
Bhatia Garden, 55, Manapakkam Main Road, Manapakkam, Chennai
600125., Presently working as Superintendent of GST and C.Ex, Audit II
Commissionerate, Chennai.
60. S. Ravikumar, S/o A.Subburam, Aged 54 years, Residing at G-14,
Arihant Heirloom, Talambur, Navalur Road, Talambur, Chennai 600130,
Presently working as Superintendent of GST and C.Ex, Audit II
Commissionerate, Chennai.
61. V.S. Ramachandra Murthy, S/o Sambasiva Sastry Vedula, Aged 52
years, Residing at Plot. No. 15, Road No. 2, Maruthi Enclave, Kushaiguda
Hyderabad 500062., Presently working as Superintendent of GST and
C.Ex, Audit II Commissionerate, Chennai.
62. G. Balamurugan, S/o G. Gurusamy, Aged 55 years, Residing at 401/2
Central Revenue Quarters, 15th Main Raod, Anna Nagar, Chennai
600040., Presently working as Superintendent of GST and C.Ex, Audit II
Commissionerate, Chennai.
63. S. Ramasubramanian, S/o Subramanian, Aged 56 years, Residing at
LIG 876, 9th Main Road, ERI Scheme, Mogappair West, Chennai 600037,
Presently working as Superintendent of GST and C.Ex, Chennai South
Commissionerate.
64. Heama Parameshwaran, D/o C.V. Ranganathan, Aged 53 years,
Residing at Flat B, Bharani Apartments, New No 50 Old No 57,
Alamelumangapuram, Mylapore, Chennai 600 004, Presently working as
Superintendent of Central GST, Pr.CCO, Chennai.
65. R. Sivakumar, S/o D. Ramamoorthy, Aged 56 years, Residing at Flat
2B-11, 36/24 Krishna Flat, Baghirathi Ammal Street, T.Nagar, Chennai
600 017, Presently working as Superintendent of Central GST, Trichy
Audit Circle, Coimbatore Audit Commissionerate.
66. G.Gururaghavendran, S/o V. Gopinatharao, Aged 59 years, Residing at
No 80/3, I Cross, Sriram Nanagr, Selayur, Chennai 600 073, Presently
working as Assistant Director, DG Systems, Chennai.
67. Jayanarayanan. R, S/o Ravindranath, Aged 54 years, Residing at S1,
26A1, Tulip Square, Kaveri Street, Saligramam, Chennai 600 093,
Presently working as Superintendent of Central GST, HQrs, Chennai
North Commissionerate.
68. Lakshmi Subramaniyan, D/o K.V. Meenakshi Sundaram, Aged 59
years, Residing at 18/22, 1st Street, Extn-1, Venkatesa Nagar,
Virugambakkam, Chennai 600 092, Presently working as Superintendent
of Central GST, HQrs, Chennai North Commissionerate.
3 69. G. Uma, D/o P. Gamathinayagam, Aged 59 years, Residing at No 1
19 OA/310/00811 and 1006/2025
A, Thulukannathamman Koil Street, Kotturpuram, Chennai 600 085,
Presently working as Superintendent of Central GST, HQrs, Chennai
South Commissionerate.
70. S. Ravindranath, S/o S. Jagadeesh, Aged 55 years, Residing at F4A,
Block F Ppriyas Amrtha Aptss, Srinagar TV Koil, Srinagar Trichy 620005,
Presently working as Superintendent of Central GST, Authorised officer
SEZ Elcot, Trichy.
71. T.R. Madhavan, S/o T.G. Raghavan, Aged 57 years, Residing at No
13/5 Sivaraman Street, Mandaveli, Chennai 600028, Presently working as
Superintendent of Central GST, Pr. CCO, Chennai.
72. S.David Anand, S/o D. Sugunaraj, Aged 54 years, Residing at 2/3,
Saurashtra Nagar, 6th Street, Choolaimedu, Chennai 600 094., Presently
working as Superintendent of Central GST, SEZ.
73. K.Srivaramangai, D/o V.Krishnan, Aged 59 years, Residing at No. 13
& 14, Madura Gardens, No. 15 PH Road, Maduravoyal, Chennai 600 095,
Presently working as Superintendent of Central GST, Vadapalani Division,
Chennai South Commissionerate.
74. K.Ganthimathi, D/o G. Kotti, Aged 53 years, Residing at 1H, B Block,
Nova Sprint apartments, Sri RamNagar Main Road, Chennai 600 095,
Presently working as Superintendent of Central GST, Audit-1
Commissionerate, Chennai.
75. T.Elanchezhian, S/o M. Thulasi, Aged 59 years, Residing at No. 13 &
14, Madura Gardens, No. 15 PH Road, Maduravoyal, Chennai 600 095,
Presently working as Superintendent of Central GST, Audit-1
Commissionerate, Chennai.
76. R.Vijayalakshmi, D/o M Raju, Aged 55 years, Residing at 6A,
Bharathidasan Street, Pattabiram, Chennai 600 072, Presently working as
Superintendent of Central GST, Porur Division, Chennai South
Commissionerate.
77. D.Balaji, S/o G. Dhathathreyan, Aged 54 years, Residing at No. 12, 4th
Street, Defence Enclave, IAF post, Avadi, Chennai 600 055., Presently
working as Superintendent of Central GST, Hqrs Vig, Chennai Outer
Commissionertae.
78. R.Palaniammal, D/o M. Rajappan, Aged 57 years, Residing at MIG,
63, 9th Cross Street, Mugappair Eri Scheme, Chennai 37., Presently
working as Superintendent of Central GST, Audit-1 Commissionerate,
Chennai.
79. D.Nixson, S/o S.Diraviyam, Aged 53 years, Residing at No. 6, 8th
Avenue, Ashok Nagar, Chennai 600083, Presently working as
Superintendent of Central GST, Audit-1 Commissionerate, Chennai.
80. R. Leelamani, D/o M. Ramachandran, Aged 56 years, Residing at No.
111, Namasivayapuram East, Choolaimedu, Chennai 600 094, Presently
working as Assistant Commissioner, Audit-1 Commissionerate, Chennai.
81. John Ajit Minz, S/o Petrus Minz, Aged 59 years, Residing at No.4,
20 OA/310/00811 and 1006/2025
K.C. Abode, Govindaswamy street, Pallavanthangal, chennai 600114,
Presently working as Deputy Commissioner of Central Excise, Air Cargo.
82. K.S.Poompozhil, D/o K. Sivanandham, Aged 56 years, Residing at
560, 6th Block, Brindavan Road, Muggapair West, Chennai 600 037.,
Presently working as Superintendent of Central GST, Audit-1
Commissionerate, Chennai.
83. E. Pitchaimani, S/o P. Elumalai, Aged 56 years, Residing at 26/20,
CRP Garden, First Street, Kodambakkam, Chennai 600 024., Presently
working as Superintendent of Central GST, Audit-1 Commissionerate,
Chennai.
84. K. Varadharajan, S/o T. Kasirajan, Aged 53 years, Residing at No.
84A, EB Colony Main Road, Srinagar, Iyer Bangalow, Madurai 625014.,
Presently working as Superintendent of Central GST, HPU, Madurai
Commissionerate.
85. J.C.Fritz Miranda, S/o Albert Miranda, Aged 59 years, Residing at No.
57, Porur Garden Phase I, Vanagaram, Chennai 600 095., Presently
working as Assistant Commissioner of Central Excise and GST, Audit-1
Commissionerate, Chennai.
86. V. Muthuvel, S/o K. Vasudevan, Aged 57 years, Residing at 257/7,
Swathy Apartments, East Main Road, Anna Nagar West Extn., chennai
600 101., Presently working as Superintendent of Central GST, Audit-1
Commissionerate, Chennai.
87. S.Ganesh, S/o R. Sankar, Aged 53 years, Residing at 188, RV Nagar
7th Street, Kodungaiyur, Chennai 600 118., Presently working as
Superintendent of Central GST, Audit-1 Commissionerate, Chennai.
88. N.Karupppaiah, S/o P. Nallendiran, Aged 59 years, Residing at No. 20,
Vanasakthi Nagar 1st Extn., Korattur North, Kolathur, Chennai 600 099.,
Presently working as Superintendent of Central GST, Audit-1
Commissionerate, Chennai.
89. R.Dhanasekaran, S/o M. Ramarajan, Aged 56 years, Residing at No.
11/67, 6th Cross Street, Bhakiyathammal Nagar, Anna Nagar, West
Extension, Chennai 600 101., Presently working as Superintendent of
Central GST, Chennai Outer Commissionerate.
90. K.Tamilselvan, S/o C. Kalayanasundaram, Aged 57 years, Residing at
No. 1/38, Padmanabha Nagar Main Raod, Opp to SB Bikes, Choolaimedu,
Chennai-600 094., Presently working as Superintendent of Central GST,
Chennai Outer Commissionerate.
91. T.M.Ravikumar, S/o K.M. Swamy, Aged 55 years, Residing at No. 10,
Anusuya Nagar Extn., Kolathur, Chennai 600 099., Presently working as
Superintendent of Central GST, Audit-1 Commissionerate, Chennai.
92. S.Muthukumaran, S/o K. Subbarayan, Aged 57 years, Residing at No.
12/6, Alagesan Street, West Tambaram, Chennai 600 045., Presently
working as Superintendent of Central GST, Audit-1 Commissionerate,
Chennai.
21 OA/310/00811 and 1006/2025
93. T K Santhosh, S/o T.C. Kunjappa, Aged 55 years, Residing at No. 16,
Anand Manor, Kasiappar Street, East Tambaram, Chennai 600 059.,
Presently working as Superintendent of Central GST, Audit-1
Commissionerate, Chennai.
94. P.Srinivasan, S/o S. Punyakoti, Aged 55 years, Residing at New No. 3,
Old No. 2, 26th Street, 5th Avenue, ahsok Nar, Chennai 600 083.,
Presently working as Superintendent of Central GST, Audit-1
Commissionerate, Chennai.
95. S.Sridhar, S/o S. Singarachary, Aged 59 years, Residing at No. 10/35,
Hanumantha Rayan Koil Street, Triplicane, Chennai 600 005., Presently
working as Assistant Commissioner, Chennai Outer Commissionerte.
96. A.Nalina, D/o T. Adiapatham, Aged 53 years, Residing at No. 243,
MIG Housing Colony, Kavari Street, Ashok Nagar, Laswsdet, Puducherry
08, Presently working as Superintendent of Central GST, Audit-2
Commissionertae.
97. M.Pari, S/o Muthu, Aged 56 years, Residing at E Block, 2D, 2nd floor,
Yugakalpatharu Apartments, Pillaiyar Koil Street, Padikuppam, Chennai
600 107, Presently working as Superintendent of Central GST,
Poonamallee Division, Chennai Outer Commissionertae.
98. S.Irudayarajan, S/o Selvanathan, Aged 59 years, Residing at No.1,
Shakthi Nagar Main Raod, Porur, Chennai 600 116, Presently working as
Assistant Commissioner, Poonamallee Division, Chennai Outer
Commissionertae.
99. R.Kumar, S/o K. Ramanathan, Aged 59 years, Residing at 2D, Block 2,
Magnolia Apartments, No 42 B, Anna Salai, Lakshmi Nagar Extension,
Porur, Chennai 600 116, Presently working as Assistant Commissioner,
Chennai Outer Commissionerate.
100. R.Sumathi, D/o R. Rajmohan, Aged 57 years, Residing at Plot No
23A, Chatrapathi Sivaji Street II, Shanmuga Nagar, Chitlapakkam,
Chennai 600 064, Presently working as Superintendent of Central GST,
Audit-1 Commissionerate, Chennai.
101. R.Selvi, D/o A. Rajamanickam, Aged 56 years, Residing at 28,
Annasamy Street, Choolaimedu, Chennai, Presently working as
Superintendent of Central GST, Audit-1 Commissionerate, Chennai.
102. R.K.Murali, S/o S. Rangarajan, Aged 55 years, Residing at No 6,
Raman Street, Nandavan Mettur, Avadi, Chennai 600 071, Presently
working as Superintendent of Central GST, Audit-1 Commissionerate,
Chennai.
103. R. Ramanatha krishnan, S/o E Ramankutty (late), Aged 55 years,
Residing at C 83, Postal colony, Perur Chettipalayam, Perur PO,
Coimbatore - 641010, Presently working as Superintendent, Circle I, Audit
Commissionerate, Coimbatore.
104. Thomas Mathew, S/o V G Mathai, Aged 57 years, Residing at 18/21,
MS Garden, Kuniamuthur, Coimbatore - 641008, Presently working as
22 OA/310/00811 and 1006/2025
Superintendent, Coimbatore Airport, Customs Preventive
Commissionerate Trichy.
105. Babu V, S/o TM Vasudevan, Aged 57 years, Residing at 18, Sree
Vatsa Hill view, Opposite to VLB College, Kovaipudur, Coimbatore -
641042, Presently working as Superintendent, Audit Circle II, Coimbatore.
106. Rajendran Vasudevan, S/o Vasudevan Nair, Aged 59 years, Residing
at Rashmi, Valloli House, Kannadi PO, Palakkad, 678701, Presently
working as Superintendent, Audit Circle I, Coimbatore.
107. Balambal G, D/o R Ganesan, Aged 55 years, Residing at 11/6, Sri
Venkateswara Nagar, Narasimhanaickan palayam, Coimbatore - 641031,
Presently working as Superintendent, Authorised officer.
108. Sunder K, S/o KR Kasiviswanathan, Aged 55 years, Residing at Plot
No. 521, G V Residency, Sowripalayam, Coimbatore - 641028, Presently
working as Superintendent, Audit Circle I, Coimbatore.
109. S Gopalakrishnan, S/o R Subramaniam, Aged 57 years, Residing at
14, Anna Nagar, Podanur, Coimbatore - 641023, Presently working as
Superintendent, Audit Circle II, Coimbatore.
110. D Thangaraj, S/o S Devaraj, Aged 55 years, Residing at 51 D, 10th
street, North Vinayagapuram, Saravanampatti, Coimbatore 641035,
Presently working as Superintendent, Audit Circle II, Coimbatore.
111. F Aravaazhi, D/o Feroze, Aged 59 years, Residing at 7, Sir CV
Raman Street, R S puram, Coimbatore - 641002, Presently working as
Superintendent, Coimbatore GST Commissionerate (on loan basis from
Coimbatore Audit Commissionerate).
112. K. S.Kumar, S/o K. Subramaniam, Aged 56 years, Residing at Plot
No. 8, DNC Vijay Nagar, Anna Nagar, Kannankuruchi, Salem. 636008,
Presently working as Superintendent, Authorised Officer, MPEZ.
113. N. Suresh, S/o N. Sundara Rao, Aged 58 years, Residing at No. 253
A, 12th street, Nalvar Nagar, Bharathiar University PO, Coimbatore -
641046, Presently working as Superintendent, GST Audit
Commissionerate, Coimbatore (On loan basis GST Commisssionerate,
Coimbatore).
114. Balaji S, S/o T. Sadagopan, Aged 54 years, Residing at 14, Karthik
Residency, Koundampalayam road, Edayarpalayam, Coimbatore -
641025., Presently working as Superintendent, Authorised Officer, SEZ.
115. D. Dharmaputhiran, S/o A. Daverpiran, Aged 56 years, Residing at
65, 7th cross, Gurusamay Nagar, Thondamuthur road, Vadavalli,
Coimbatore - 641046, Presently working as Superintendent, Headquarters
Review, Coimbatore.
116. Surender Singh P, S/o Pratap Singh, Aged 53 years, Residing at No. 6,
Sriram Avenue, III Main road, Vadavalli, Coimbatore - 641041, Presently
working as Superintendent, Circle II, Coimbatore Audit Commissionerate.
117. B. Bhaskaran, S/o C K Balakrishnan, Aged 57 years, Residing at Flat
No. 302, Thasami Nest, Police Kandasamy Street, Puliyakulam,
23 OA/310/00811 and 1006/2025
Coimbatore - 641045, Presently working as Superintendent, DGGI,
Coimbatore.
118. T. Paul Sinthaikkinian, S/o S. Thangamuthu, Aged 59 years, Residing
at R 114, R Block, Kovaipudur, Coimbatore 641042, Presently working as
AC, Audit Circle II, Coimbatore.
119. Santosh Vijayaraghavan, S/o S. Vijayaraghavan, Aged 55 years,
Residing at 57B, Sivaji Colony Extn, 2nd street, Thadagam road,
Coimbatore - 641025, Presently working as Superintendent, Circle I, Audit
Commissionerate, Coimbatore.
120. Muruganandam. M, S/o K. Mylsamy, Aged 65 years, Residing at 65,
DPF Street, Ramasamy Layout, Pappanaicken palayam, Coimbatore -
641037, Presently working as Superintendent, Coimbatore IV Division.
121. V Sumathi, D/o E Vajravelu, Aged 54 years, Residing at 1/13D-128,
GCT Nagar, Phase II, Kasthurinaicken palayam, Near Vadavalli,
Coimbatore - 641041, Presently working as Superintendent, Coimbatore
Audit Commissionerate.
122. Uma Sivadas, D/o S Subramaniam, Aged 55 years, Residing at 44,
Aishwariyam Ramasamy Nagar II, Nallampalayam, Ganapathy PO,
Coimbatore -641006, Presently working as Superintendent, Coimbatore
GST Commissionerate.
123. Rajashree Kumar, D/o V B Ramaswamy, Aged 54 years, Residing at
76 A, Pykara office road, Tatabad, Coimbatore - 641012, Presently
working as Superintendent, Audit Circle I, Coimbatore.
124. K.Ayyavu, S/o S.Karuppan, Aged 59 years, Residing at B1-4L,
Royal Palm Apartments, Thaneerpanthal, Vilankurichi Road, Coimbatore-
641035, Presently working as Assistant Commissioner, Audit
Commissionerate, Coimbatore.
125. Janani L., D/o S.L.V.Subramaniam, Aged 56 years, Residing at V-63
Kovaipudur, Coimbatore- 641042, Presently working as Superintendent,
Audit Circle I Audit Commissionerate, Coimbatore. 126.
R.K.Satheeshkumar, S/o S.Rama Krisna Pillai, Aged 56 years, Residing at
D.No. 9/10, Sreelekshmi, Ramanujam Nagar, B.K.Pudur, Kuniamuthur,
Coimbatore, Tamilnadu -641008, Presently working as Superintendent,
Audit Circle I Audit Commissionerate, Coimbatore.
127. S.Raja, S/o K.Sivasangu, Aged 58 years, Residing at FF -10,
Sowparnika SaiGopal Appartmants, Karunanithi Nagar, Sowripalayam,
Cbe-641028, Presently working as Superintendent, Audit Circle I Audit
Commissionerate, Coimbatore.
128. S.M. Mohamed Rafi, S/o S.M.Mohamed Abubacker, Aged 55 years,
Residing at 13/18, Palaniappa Nagar, 2nd Cross, Hasthampatti, Salem
636007, Presently working as Superintendent Central GST, Salem Audit
Circle.
129. S. Rajasekaran, S/o J. Sarangapani, Aged 54 years, Residing at
5/27C, Lakshmi Garden, Masinaickanpatti, Salem 636103., Presently
24 OA/310/00811 and 1006/2025
working as Superintendent Central GST, Salem Audit Circle.
130. R.Balasubramanian, S/o V. Ramamoorthy, Aged 54 years, Residing
at 217/A, Roja Avenue, Sakthi Nagar East, Thindal Post, Erode 638012,
Presently working as Superintendent Central GST, Salem Audit Circle.
131. A. Sivadasan, S/o Raman M, Aged 59 years, Residing at No.12,
Peeyoosham, Dhamodarasamy Lay Out, Neelikonampalayam, Coimbatore
641033, Presently working as Assistant Commissioner of Central Excise
and GST, Salem Audit Circle.
132. Sivakumar A, S/o Annamalai, Aged 55 years, Residing at G4,
Manchester Perks Apartments-1, Uppilipalayam, Coimbatore 641015,
Presently working as Superintendent Central GST, Coimbatore II
Division/Coimbatore GST.
133. S. Paulraj, S/o S. Samuel, Aged 56 years, Residing at 5/573, Podaran
Kadu, Maniyanoor, Salem 636010., Presently working as Superintendent
Central GST, Headquarters Adjudication, Salem.
134. K. Balachandar, S/o A.V. Kandasamy, Aged 53 years, Residing at
185-3, Sardev Illam, MGR Nagar, Chinnakollapatti, Kannankurichi, Salem
636008, Presently working as Superintendent Central GST, Headquarters
Preventive Unit, Salem Commissionerate.
135. B. Umamahesh, S/o B. Krishnamoorthy, Aged 59 years, Residing at
330/7, Ashok Nagar Annex, 1st Cross, Narasothipatti, Salem 636004.,
Presently working as Superintendent Central GST, Salem Audit Circle.
136. K. Rajendran, S/o P. Krishnan, Aged 56 years, Residing at 246 A,
Ramamurthi Nagar,, near Selli amman Kovil, Kalpaganur post, Attur,
Salem 636109., Presently working as Superintendent Central GST, Attur
Range, Salem Commissionerate.
137. A. Geetha, D/o B. Arone, Aged 59 years, Residing at 1 & 2, Central
Excise Nagar, Mookkaneri Adikarai, Chinathirupathi, Salem. 636008,
Presently working as Superintendent Central GST, IAD Section, Salem
Commissionerate.
138. G. Karunanidhi, S/o K. Gurusamy, Aged 56 years, Residing at 3B,
Krishna Enclave, Sai Baba Street, Theerthagiri Road, Salem 636 001.,
Presently working as Superintendent Central GST, Commissioner Unit,
Salem Commissionerate.
139. L. Palanisamy, S/o C. Lakshmanan, Aged 58 years, Residing at No.
297, 1st Cross, SK Township, Thathampatty Post, Salem 636014,
Presently working as Superintendent Central GST, Salem II Division,
Salem GST Commissionerate.
140. M. Vijayalakshmi, D/o M. Maruthamuthu, Aged 52 years, Residing
at 2/146, North Street, Thulukkanur II Ward, Kallanatham Post, Attur
Taluk, Salem 636141, Presently working as Superintendent Central GST,
H,Qrs Office Salem GST Commissionerate.
141. Lakshmi Thiagarajan, D/o R. Balakrishnan, Aged 59 years, Residing
at No.23, Rainbow Garden, Pudhu Yeri Road, Kannankurichi, Salem.
25 OA/310/00811 and 1006/2025
636008, Presently working as Superintendent Central GST, Salem GST
Commissionerate, H.Qrs Office.
142. L. Ruskin Rajadurai, S/o D. Lazarus, Aged 56 years, Residing at 4A,
Lakshmi Narasingapuram street, Jothipuram, Palayamkottai, Tirunelveli
627002, Presently working as Superintendent Central GST, Air Cargo
Complex, Maduari, trichy Customs Commissionerate.
143. S. Prabakar, S/o J. Samuel Dorairaj, Aged 51 years, Residing at
Tower -2-710, TVH Vista Heights, Kallimadai, Cbe-5, Presently working
as Superintendent, Cbe GST Commissionerate.
144. S.Prabhu Amalraj, S/o A.Soosai raj, Aged 51 years, Residing at
342/2B, Citrar Nagar, Yanai palam, Coutralam road, Thenkasi.627811,
Presently working as Superintendent, Audit circle, Tirunelveli.
145. Hemalatha Venkatesh, D/o P. Venkatasubbaiah, Aged 52 years,
Residing at B 1/2, Sree Annapoorna Apartments, Barathi Park 1st cross
road, Saibaba Mission PO, Cbe 641011., Presently working as
Superintendent, Pollachi Division, Coimbatore.
146. Vijayakumar M, S/o M.Narayanan Nair (Late), Aged 57 years,
Residing at Govindam', AKG road, Vadacode PO, Kangarappady,
Eranakulam-682021, Presently working as Assistant Commissioner,
Pollachi Division, Coimbatore.
147. A.Karthikeyan, S/o R.Angalingam, Aged 58 years, Residing at 27,
SriNath Lakeview, Sungam Bypass, Cbe-45, Presently working as
Superintendent, Customs Dvn, Nagapattinam.
148. K.Bindusaran, S/o K.K.Balan, Aged 55 years, Residing at TA-309,
Sowparnika Beetle Apartments, Nanjundapuram road, Cbe 36, Presently
working as Superintendent, Coimbatore commissionerate / VRS.
149. Livingston, S/o Krishnasamy, Aged 57 years, Residing at 6/1002,
TVH Vista Heights, Singanallur, Kallimadai, Coimbatore 5, Presently
working as Assistant Commissioner, Tiruchy Audit Circle, Coimbatore
Commissionerate.
150. Venugopalan Paleri, S/o Narayanan KK (late), Aged 58 years,
Residing at Sreeragam', Paleri House, Vellur PO, Payyannur Taluk,
Kannur Dist, Kerala- 670307, Presently working as Superintendent, Mahe
Range, Pinakkattu complex, Manjakkal, Mahe-673310 (Puducherry).
151. P. Venkatesh, S/o P. Pasupathi, Aged 53 years, Residing at NO.13, IV
Cross, jawahar Nagar, Reddiarpalayam, Puducherry 605005, Presently
working as Superintendent of Customs, Customs Division Cuddalore.
152. B. Ramaraj, S/o A. Balakrishnan, Aged 59 years, Residing at No. 6,
Ragul Gandhi Stree, Selliyamman Nagar, Periya Kalapet, Puducherry
605014, Presently working as Superintendent of GST, Puducherry III
Division.
153. G Venkateswaran, S/o R. Ganesan, Aged 57 years, Residing at
No.16, Third Cross Venkata Nagar, Puducherry 605011, Presently working
as Superintendent of GST, Puducherry III Division.
26 OA/310/00811 and 1006/2025
154. T Chidambaranathan, S/o Thangavelu C, Aged 58 years, Residing at
18, Third Cross St, Rajaji Nagar, Lawspet, Puducherry 605009, Presently
working as Superintendent of GST, Hqrs Admn Puducherry
Commissionerate.
155. S Umashankar, S/o M.O Sivalingam, Aged 55 years, Residing at
No.20 MGR Street, Kalathumedu, Moolakullam, Puducherry 605010,
Presently working as Superintendent of GST, Puducherry I Division.
156. S. Murali, S/o N. S. Mani, Aged 59 years, Residing at No.9, 1st Cross
Pari Nagar, Airport Road, Lawspet, Puducherry 605008, Presently
working as Assistant Commissioner of GST, Puducherry
Commissionerate.
157. R. Josephin Latha, D/o Augustine Robert, Aged 58 years, Residing at
14/B2, Kathiravan Gardens, Near Dhanalakshmipuram, Coimbatore,
641005, Presently working as Superintendent of GST, Custom House
Tuticorin.
158. A Gopalakrishnan, S/o V. Arjunan, Aged 55 years, Residing at C-2
Lotus Apartment, Seenuvasapuram Extn, Puducherry 605009, Presently
working as Superintendent of GST, Puducherry III Division.
159. S. Sumathi, D/o P. Subramanian, Aged 54 years, Residing at No.48,
Iind Main Road, Thirumalai Thayar Nagar, Moolakulam, Puducherry
605010., Presently working as Superintendent of GST, Puducherry I
Division.
160. G Somasundaram, S/o M. Gurunathan, Aged 55 years, Residing at
Plot No.24 & 25, 6th Main Road, 5th Cross Street, Selva Nagar Extn,
Uruvaiyaru, Puducherry 605110, Presently working as Superintendent of
GST, Puducherry I Division.
161. B Anand, S/o D. Balasubramanian, Aged 50 years, Residing at
No.17, II Cross, Tagore Nagar, Lawspet, Pondicherry 605008, Presently
working as Superintendent of GST, Puducherry I Division.
162. R. Jayanthi, D/o E. Rajamani, Aged 55 years, Residing at Y-162, III
Floor, Y Block, 3rd Street, Blue Star, Anna Nagar, Chennai 600 040.,
Presently working as Superintendent of Central GST, Audit I
Commissionerate.
163. N. Sridharan, S/o K. Natarajan, Aged 59 years, Residing at 277B,
Indira Gandhi Road, Ramakrishna Nagar, Alwarthiru Nagar Post, Chennai
600 087, Presently working as Superintendent of Central GST, Audit I
Commissionerate.
164. M.S. Jayanthi, D/o M. Shanmugaswamy, Aged 58 years, Residing at
C-1/9, Kendriya Vihar -Phase-II, Paruthi Pattu, Poonamalli High Road,
Avadi, Chennai 600071., Presently working as Superintendent of Central
GST, Chennai Outer Commissionerate.
165. M.R. Senthil Kumar, S/o M.N. Rajabather, Aged 53 years, Residing
at No. 66 second Street, Korattur, Chennai 600 080, Presently working as
Superintendent of Central GST, Chennai Outer Commissionerate.
27 OA/310/00811 and 1006/2025
166. F. Mary Jacquelin, D/o W. Francis Pandian, Aged 53 years, Residing
at IA/12, DABC Gokulam Phase I, Nolambur, Chennai 600 095., Presently
working as Superintendent of Central GST, Chennai Outer
Commissionerate.
167. M.K. Kameswari, D/o M.V. Krishnamoorthy, Aged 55 years,
Residing at Flat C1, first floor, Aalayam Homes, Sathiavathy Nagar 3rd
Street, Padi, Chennai 600 050., Presently working as Superintendent of
Central GST, Chennai Outer Commissionerate.
168. K. Sampath Kumar, S/o S. Krishnan, Aged 57 years, Residing at Old
No. 32, New No. 74, Vedagiri Street, Chindadripet, Chennai 600 002.,
Presently working as Superintendent of Central GST, Audit I
Commissionerate.
169. S. Rupalatha, D/o R. Jayaraman, Aged 59 years, Residing at No. 6A,
2nd Main Road, Jagannathapuram, Velachery, Chennai 600 042., Presently
working as Superintendent of Central GST, Chennai Outer
Commissionerate.
170. P. Manoj Kumar, S/o A. Perumal, Aged 57 years, Residing at No. 24,
Cathedral road, Chennai 600 086., Presently working as Superintendent of
Central GST, Chennai North Commissionerate.
171. V. Vijayalakshmi, D/o V. Krishnamurthi, Aged 54 years, Residing at
No.34, Kamatchiamman Garden Extn, Sethuvandai, Gudiyatham 632 602,
Presently working as Superintendent of Central GST, Chennai Outer
Commissionerate.
172. S. RAVICHANDRAN, S/o R. SIVAKUMARAN, Aged 56 years,
Residing at No. 3, Subramaniam Nagar, 2nd Street, Kodambakkam,
Chennai 600 024., Presently working as Superintendent of Central GST,
Audit I Commissionerate.
173. M. Naveen, S/o V. Murugesa Pandian, Aged 51 years, Residing at
Plot No 28, Thamirabarani Street, Palaniappa Nagar, Valasaravakkam,
Chennai 600 024, Presently working as Superintendent of Central GST,
Audit I Commissionerate.
174. Nedoumaran.T, S/o V.Tharmalingam, Aged 53 years, Residing at
11/1E, Jain Sunderbans, Nolambur, Mogappair West, Chennai 600 095,
Presently working as Deputy Commissioner, MPEZ, SEZ (On
Deputation).
175. V. Revathi, D/o V.Viswanathan, Aged 55 years, Residing at 10/44
Taylor's Estate Second Street, Kodambakkam, Chennai 600 024, Retired
as Superintendent of Central GST (Voluntary Retirement), AB Division,
Chennai I Commissionerate (now Chennai North).
176. V. Sowmya, D/o S Venkataraman, Aged 55 years, Residing at 4/8
Lady Desika Road, Mylaopre, Chennai 600004, Retired as Superintendent
of Central GST (Voluntary Retirement), Mylapore Division, Chennai
North Commissionerate.
177. V. Chitra, D/o V.S. Krishnan, Aged 54 years, Residing at Plot No 7,
28 OA/310/00811 and 1006/2025
New Door No 3, "SDK Shriram", 19th Street, Tansi Nagar, Velacherry,
Chennai 600042, Retired as Superintendent of Central Excise (Voluntary
Retirement), Erstwhile LTU Chennai (Now Audit I Commissionerate).
178. S.J. Tharanipathy, S/o S.G. Jayaraman, Aged 63 years, Residing at
No 29A, Padmanaba Naidu Street, Varadarajapuram, Ambattur, Chennai
600053, Retired as Superintendent of Central GST (Retired), Pr.CCO,
Chennai.
179. R. Arasu, S/o S. Ramasamy, Aged 67 years, Residing at 18/3 Vallalar
Street, Pulavar Nagar, Rangapuram, Sathuvachari Vellore 632009, Retired
as Superintendent of Central GST (Retired), Vellore Division, Divisonal
Office, Chennai Outer Commissionerate.
180. R. Kalaiselvan, S/o K.N.Ranganathan, Aged 66 years, Residing at
10, Thiruvalluvar Street, Ezhil Nagar, Thorapadi, Vellore 632002, Retired
as Superintendent of Central GST (Retired), Arakonam Range, Ranipet
Division, Chennai Outer Commissionerate.
181. K.Thangavelu, S/o C.Kuppan, Aged 75 years, Residing at 21/10
Kanniammal Street, Indra Nagar, Velapadi, Vellore 632001, Retired as
Superintendent of Central Excise (Retired), Vellore I Range, Vellore
Divison, (erstwhile Chennai III Commissionerate) Now Chennai Outer
Commissionerate.
182. A. Gunasekar, S/o Amithalingam, Aged 65 years, Residing at Plot No
70, Sri Nagar Co-operative Colony, Medical College Road, Thanjavur
613004, Retired as Superintendent of Central GST (Retired), Chennai
Audit I Commissionerate.
183. V.R. Shanthi, D/o V.Reguraman, Aged 60 years, Residing at Flat No
12, Sri Sathya Sai Baba Flats, No 3, Agasthiyar Street, Gandhi Nagar,
Saligramam, Chennai - 600093, Retired as Superintendent of Central GST
(Retired), DG Systems, Chennai (on Loan basis from Pr.CCO, Chennai).
184. Nagalakshmi Viswanathan, D/o M. Sivaramakrishnan, Aged 64
years, Residing at 9, PSG Apartments, 47 South Sivankoil Street,
Kodambakkam, Chennai 600024, Retired as Superintendent of Central
GST (Retired), Parrys Division, Service Tax I Commissionerate (Now
North Commissionerate).
185. R. Venkatesan, S/o R. Ramachandran, Aged 67 years, Residing at No
G-3, Krishna Block, SSM Residency, Puthur Road, Alapakkam, New
Perungalathur, Chennai 600063, Retired as Superintendent of Central GST
(Retired), HQrs, Seva Kendra, Chennai Outer Commissionerate.
186. H. Shankar, S/o S.Hariharan, Aged 65 years, Residing at Plot No 27/
Door No 29, Subramanian Rail Nagar, Tambaram, Chennai 600045,
Retired as Superintendent of Central GST (Retired), Audit I
Commissionerate.
187. G. Sathiyavathi, D/o G.Govindarajan, Aged 65 years, Residing at
12/3A Amman Koil Street, East Vadapalani, Chennai 600026, Retired as
Superintendent of Central GST (Retired), Vadapalani Division, Chennai
29 OA/310/00811 and 1006/2025
South Commissionerate.
188. T. Sugumar, S/o C.S.Thirunavukkarasu, Aged 62 years, Residing at
No 31, Ranganathan Flats, Agatheeswarar koil 1st Street, Anna Nagar,
Pammal, (Pozhichalur Post), Chennai 600 075, Retired as Superintendent
of Central GST (Retired), Tambaram Division, Chennai Outer
Commissionerate.
189. R. Venkatesan, S/o N. Ramachandran, Aged 66 years, Residing at No
149, Fourth Street, Chandran Nagar, Chrompet, Chennai 600044, Retired
as Superintendent of Central GST (Retired), Pallikaranai Division,
Chennai South Commissionerate.
190. Z. Khaja Mohideen, S/o Ziaudeen, Aged 63 years, Residing at 5E,
Thayumanavar Street Extension, New Perungalatur, Chennai 600063,
Retired as Superintendent of Central GST (Retired), HQrs, Chennai Outer
Commissionerate.
191. S. Vijayakumar, S/o V.V. Srinivasan, Aged 65 years, Residing at 58/1
Veritha Street, Thirupathi Nagar Ext, Kolathur, Chennai 600099, Retired
as Superintendent of Central GST (Retired), Nungambakkam Division,
Chennai North Commissionerate.
192. H. Ravishankar, S/o A.P.Hari, Aged 65 years, Residing at No 50,
Vanniampathy Street, R.A.Puram, Chennai 600028, Retired as
Superintendent of Central GST (Retired), Central GST Audit II
Commissionerate, Chennai.
193. Anuradha Radhakrishnan, D/o S.V. Natesan, Aged 64 years, Residing
at No 4, (New No 7) Gopalan Street, West Mambalam, Chennai 600033,
Retired as Superintendent of Central GST (Retired), Pr.Cco, Chennai
Zone.
194. D. Saravanan, S/o U. Dakshinamurthy, Aged 61 years, Residing at
24A/1 Thiruvalluvar Street, Kanchipuram, 631501, Retired as
Superintendent of Central GST (Retired), Kanchipuram Range, MM Nagar
Division, Chennai Outer Commissionerate.
195. B. Shivaji Ganesan, S/o T.R. Balasubramaniam, Aged 67 years,
Residing at No 9, Jothi Ramalingam Iind Street, West Mambalam,
Chennai 600 033, Retired as Superintendent of Central GST (Retired),
Central GST Audit II Commissionerate, Chennai.
196. S. Sai Subramanian, S/o J. Santhanam, Aged 60 years, Residing at
Bharatham Flats, 21/6 Dr. Subbarayan Nagar Main Road, Kodambakkam,
Chennai 600 024, Retired as Superintendent of Central GST (Retired),
Central GST Audit II Commissionerate, Chennai.
197. S. Jayalakshmi, D/o K.Srinivasan, Aged 61 years, Residing at No 1,
H.R. Koil Street, Triplicane, Chennai 600 005, Retired as Superintendent
of Central GST (Retired), Erstwhile Chennai III Audit (Now Chennai
Outer Commissionerate).
198. S. Rama Gowri, D/o S.Srinivasan, Aged 67 years, Residing at No 52,
First Street, New Colony, Adambakkam, Chennai 600 088, Retired as
30 OA/310/00811 and 1006/2025
Superintendent of Central GST (Retired), Guindy Division, Chennai South
Commissionerate.
199. C. Jayalakshmi, D/o H. Chidambara Krishnan, Aged 67 years,
Residing at Old No 14, New No 35, GF 1, Om Shree Flats, Soundararajan
Street, T.Nagar, Chennai-600 017, Retired as Superintendent of Central
GST (Retired), Perungudi Division, Chennai South Commissionerate.
200. S. Radha, D/o Sarangapani, Aged 65 years, Residing at Flat 1-C,
Shree Niwas Apartments, Old No 30, New No 11, Sadulla St, T.Nagar,
Chennai - 600 017, Retired as Superintendent of Central GST (Retired),
Central GST, Audit II Commissionerate, Chennai.
201. A.V.Ahila, D/o A.K. Venkatasubbu, Aged 65 years, Residing at C-23,
Sixth Street, Lakshmi Nagar, Nanganallur, Chennai 600061, Retired as
Superintendent of Central GST (Retired), HQrs, Chennai North
Commissionerate.
202. G. Antony Chandrasekaran, S/o R.S. Gnanaprakasam, Aged 62 years,
Residing at C2 Kalayani Wing II, Ragamalika Apartments, 91,
Thiruvengadam St, RA Puram, Chennai 600 028, Retired as Assistant
Commissioner of Customs (Retired), Customs Commissionerate,
Tuticorin.
203. Radha Bhaskar, D/o K.S.Venkatraman, Aged 60 years, Residing at
Plot No A-1, Dr. Ramesh Babu Street, Tellus Avenue Phase II,
Rajakilpakkam, Chennai 600073, Retired as Superintendent of Central
GST (Voluntary Retirement), MM Nagar Division, Chennai Outer
Commissionerate.
204. R. Santhi, D/o M. Rangasamy, Aged 61 years, Residing at No.56,
Upparapatti Village & Post, Uthangarai Taluk, Krishnagiri District,
635207, Retired as Superintendent of Central GST (Retired), Ranipet
Division, Chennai Outer Commissionerate.
205. K Ramasubramanian, S/o S. Krishnamoorthy, Aged 60 years,
Residing at F1, Lakshmi Vilas, No.2, Jagadish nagar Main Road,
Urapakkam West 603211, Retired as Superintendent of Central GST,
Retired/CPC, PR.CCO, Chennai.
206. N. Balaji Ramanathan, S/o R. Nagarajan, Aged 63 years, Residing at
G11, LUMINA, CAPELLA, 29/10, Arcot Raod, Saligraman, Chennai
600093, Retired as Assistant Commissioner, Chennai South
Commissionerate (Retd).
207. Panneer Selvam. S, S/o R. Sekaran, Aged 62 years, Residing at New
No. 1, Old No. 8B, Ist Cross, Iind Street, Achuthan Nagar, Ekkattuthangal,
Chennai 600 032, Retired as Superintendent of Central GST (Retired), Pr.
CCO, Chennai (CESTAT on Loan Basis).
208. R. Govindaraj, S/o G. Rajagopal, Aged 60 years, Residing at 9 Sixth
Street Fourth Cross, Surendra Nagar, Adambakkam, Chennai 600088,
31 OA/310/00811 and 1006/2025
Retired as Superintendent of Central GST(Retd), DG Vigilance, Chennai
(retd).
209. J. Dhanasekaran, S/o A. Jagannathan, Aged 65 years, Residing at No
76-A, 5th Street, Bharathy Nagar, Old Perungalathur, Chennai 600063,
Retired as Superintendent of Central GST (Voluntary Retirement), HQrs,
Chennai Outer Commissionerate.
210. R. Kumar, S/o D.Ramasubramanian, Aged 62 years, Residing at 10/8,
F-1, Nanchil King Flats, 12th Street, Nanganallur, Chennai 600 061,
Retired as Superintendent of Central GST (Voluntary Retirement),
Thuraipakkam Division, Chennai South Commissionerate.
211. R. Bubathi, S/o N. Raghavan, Aged 65 years, Residing at No 116,
17B Main, 11th Cross, HSR Layout Sector 4, Bengaluru 560102, Retired
as Superintendent of Central Excise (Voluntary Retirement), Erstwhile
HQrs, Chennai I Commissionerate, Numgambakkam (Now Chennai
North).
212. C. Narasimhan, S/o C.K. Chakrapani Rao, Aged 65 years, Residing at
MIG 6/13, TNHB 1500 MSB, Sholinganallur, Chennai 600 119, Retired as
Superintendent of Central GST (Retired), Triplicane Division, Chennai
North Commissionerate.
213. K. Prakasam, S/o R. Kannappan, Aged 72 years, Residing at Plot No
3, 4th Layout, 6th Cross Street, Teacher's Colony, Lakshmipuram,
Kolathur, Chennai 600099, Retired as Superintendent of Central GST
(Retired), Erst while Maduravoyal Division, Chennai IV Commissionerate
(Now Chennai South Commissionerate).
214. M.E.Narasimhan, S/o M.E. Srirangan, Aged 61 years, Residing at T-
1, Varalakshmi Castle, No 3, Akbarabad 2nd Street, Kodambakkam,
Chennai 600024, Retired as Superintendent of Central GST (Retired),
Audit II Commissionerate.
215. Meena Rajan V, D/o N. Venkata Subramanian, Aged 61 years,
Residing at 203 B Block, 2nd Floor, No 25, Bhagya Sadana Apartment,
Dharga Road, Vempuli Nagar, Zamin Pallavaram, Thiruvallur Nagar,
Pallavaram, Chennai 600 117, Retired as Superintendent of Central GST
(Retired), Pr.CCO, Chennai.
216. K.V. Saumynarayanan, S/o K. Vasudevan, Aged 61 years, Residing at
No 19, 3rd Main Road, Sarvamangala Road, Chitlapakkam, Chennai 600
064, Retired as Superintendent of Central GST (Retired), Pr.CCO,
Chennai.
217. B. Parthiban, S/o S. Balasubramaniam, Aged 65 years, Residing at
C/o D. Murli Mohan, No 6/215 MMDA Colony, Chennai 600 095, Retired
as Superintendent of Central GST (Retired), Ambattur Division, Chennai
North Commissionerate.
32 OA/310/00811 and 1006/2025
218. Rajeev. R. Chandran, S/o P.N. Ramachandran, Aged 62 years,
Residing at 4/2 Friends Park Apartments, Sri Ramulu Nagar, North
Railway Station Road, Korattur, Chennai 600 076, Retired as
Superintendent of Central GST (Retired), DG Vigilance, SZU, Chennai
(On Deputation at Retirement).
219. V. Selvan, S/o A. Vellaichamy, Aged 62 years, Residing at No 13,
Srivari Nagar, Sai Gardens, Athnacheri, Padappai, Kanchipuram District,
Chennai 601 301, Retired as Superintendent of Central GST (Retired),
Tambaram Division, Chennai Outer Commissionerate.
220. R. Uma Ranganayaki, D/o V. Ramaswami, Aged 67 years, Residing
at Flat No F2, Sukha Apartments, Door No 6, Vallar Street, Choolaimedu,
Chennai 600 094, Retired as Superintendent of Central GST (Retired), Erst
while LTU (Now Audit I Commissionerate).
221. K.M. Vinodh Prabhu, S/o Rai Mukunda Prabhu, Aged 64 years,
Residing at No 1, Kulakarai Street, 1st Lane, Nanganallur, Chennai 600
061, Retired as Superintendent of Central GST (Retired), Sholinganallur
Division, Chennai South Commissionerate.
222. G. Selvam, S/o M. Govindan, Aged 67 years, Residing at 14/3 NGO
Colony 3rs Cross Street, Sky Light Apartments, Adambakkam, Chennai
600 088, Retired as Assistant Commissioner (Retired), Custom House
Chennai, Chennai Customs IV Commissionerate.
223. K. Gajalakshmi, D/o A. Krishnan, Aged 65 years, Residing at No.64,
K.P.Nagar 2nd Street, Ramapuram, Chennai 600 089, Retired as
Superintendent of Central GST (Retired), Egmore Division, Chennai
North Commissionerate.
224. R. Vasudevan, S/o S. Ramanujam, Aged 60 years, Residing at 14/2,
Sai Garden, 19th Cross Street, Dhandeeswaram Nagar, Velacherry,
Chennai 600 042, Retired as Superintendent of Central GST (Retired), o/o
Pr.CCO Chennai.
225. M. Maheshwari, D/o M. Masilamani, Aged 56 years, Residing at Plot
No 13, Door No 7, Balaji Nagar II Street, Nanganallur, Chennai 600 061,
Retired as Superintendent of Central GST (Voluntary Retirement), HQrs.
Chennai Outer Commissionerate.
226. S.A.Paramasivan, S/o S. Arunachalam, Aged 55 years, Residing at
9/5, Central Avenue Road, F2, Kanakathara Flats, Kodambakkam,
Chennai 600024, Retired as Assistant commissioner(Retd), Chennai South
Commissionerate.
227. Mills Dougas Michael, S/o E.J. Mills, Aged 65 years, Residing at
3/400, Kuberan Nagar Extn, 9th Street, Madipakkam, Chennai 600091.,
Retired as Superintendent of GST and C.Ex (retd), Audit II
Commissionerate.
33 OA/310/00811 and 1006/2025
228. V. Vijayalakshmi, D/o V.Varadhan, Aged 64 years, Residing at No.24,
Madhavaperumal East Street, Alandur, Chennai 600016, Retired as
Superintendent of GST and C.Ex (retd), Chennai North Commissionerate.
229. K. Thirugnanam, S/o M. Kanniappa Chettiar, Aged 62 years, Residing
at 1A/1, Sai Anukesava, Elango Street, Dhandeeswaram Nagar Extn,
Velachery, Chennai 600042., Retired as Assistant commissioner(Retd),
Chenni South Commissionerate.
230. M.Mathiazhagan, S/o N.Madurai, Aged 63 years, Residing at No.12,
Kailasapuram 3rd Street, Mylapore, Chennai 600004, Retired as
Superintendent of GST and C.Ex (retd), Thuraipakkam Division, Chennai
South Commissionerate.
231. Latha V Ayyar, D/o S. Vishwanathan, Aged 68 years, Residing at No.
9, Drowpathy amman Koil Street, Sree Krishna Street, Ullagaram Chennai
600091., Retired as Superintendent of GST and C.Ex (retd), Service Tax
Audit Commissionerate.
232. R.Angavai Rajathi, D/o Rajan.J, Aged 61 years, Residing at G4,
Block C, Begonia Apartment, Valayapathy Street, Mogappair East,
Chennai 600 037, Retired as Superintendent of Central GST (Retired),
Ambattur Division, Chennai North Commissionertae.
233. G. Rohini, D/o C.R. Gopala Sarma, Aged 64 years, Residing at B2,
Pavilion Apartments, No 19, 3rd Cross Street, Guindy Engineers Colony,
Thoraipakkam, Chennai 600 097, Retired as Superintendent of Central
GST (Retired), Thoraipakkam Division, Chennai South Commissionerate.
234. T. Pradeep Kumar, S/o T. Kondiah, Aged 60 years, Residing at No.
36/2, Hyder Garden Main Street, Cooks Road, Chennai 600 012, Retired
as Superintendent of Central GST (Retired), Gummidipoondi Division,
Chennai Outer Commissionerate.
235. A. Srinivasan, S/o N. Alwar, Aged 60 years, Residing at A-3, Ground
Floor, Prithvi Apartments, 98/104, Kaliamman Koil Street, Natesan Nagar,
Virugambakkam, Chennai 600 092, Retired as Superintendent of Central
GST (Retired), Tiruvottiyur Division, Chennai North Commissionerate.
236. G. Sundaramurthy, S/o K.Ganesan, Aged 62 years, Residing at S-1.
1428, 23rd Street, Poombuhar Nagar, Kolathur, Chennai 600099, Retired
as Superintendent of Central GST (Retired), Chennai Audit I
Commissionerate.
237. S.R. Dilip Kumar, S/o V.S. Raja, Aged 73 years, Residing at 11B,
Bandhu Street, Ganapathy Nagar, Nagalkeni, Chrompet, Chennai 600 044,
Retired as Superintendent of Central Excise (Retired), Erstwhile Service
Tax Audit Commissionerate (Now Chennai South Commissionerate).
238. C. Sivaraman, S/o T.M. Cchelliah Doss, Aged 68 years, Residing at
197/1, 8th Street, Shanthi Nagar, Tirunelveli 627 002, Retired as
34 OA/310/00811 and 1006/2025
Superintendent of Central GST (Retired), HQrs, Chennai Outer
Commissionerate.
239. Shanthi Janardhanan, D/o S.A. Krishnamoorthi, Aged 62 years,
Residing at New No 11, Old No 2, Rams Ville, 2nd Main Road,
Vijayanagar, Velacherry, Chennai 600 042, Retired as Superintendent of
Central GST (Voluntary Retirement), HQrs, Chennai South
Commissionerate.
240. S. Jayanthi, D/o K. Sreenivasalu, Aged 66 years, Residing at
Anandham Apartments, No 8, 8th Cross Street, Shenay Nagar West,
Chennai 600 030, Retired as Superintendent of Central GST (Retired),
Audit II Commissionerate, Chennai.
241. R. Gnanasambandham, S/o Radhakrishnan K, Aged 63 years,
Residing at L6, Alaghapuri Nagar, 3rd Street, Ramapuram, Chennai 600
089, Retired as Superintendent of Central GST (Retired), HQrs, Chennai
Outer Commissionerate.
242. K.S. Venkataraman, S/o Krishnamoorthy H, Aged 61 years, Residing
at 18, Kannagi Street, Srinivasa Nagar, New Perungalathur, Chennai 600
063, Retired as Superintendent of Central GST (Retired), Tambaram
Division, Chennai Outer Commissionerate.
243. G. Mangalam, D/o P.K. Gopalan, Aged 65 years, Residing at No 5/2,
First Floor, Manimegalai Street, Madipakkam, Chennai 600 091, Retired
as Superintendent of Central GST (Retired), HQrs, Chennai Outer
Commissionerate.
244. P. Vanaja, D/o P. Padmanabhan, Aged 65 years, Residing at 17,
Kannammal Street, VGN Avenue Phase II, Pogappair, Chennai 600 037,
Retired as Superintendent of Central GST (Retired), Ambattur Division,
Chennai North Commissionerate.
245. V. Rajaraman, S/o V.K. Vaidyanathaswamy, Aged 57 years, Residing
at G2, Smruthi Flats, C175, Ashoknagar Second Avenue, Chennai 600083,
Retired as Superintendent of Central GST (Voluntary Retirement), DG
Systems, Chennai.
246. S. Jula Ranjini, D/o J.R. Soundararaj, Aged 69 years, Residing at
Apollo Chalet, D-7, 7th street, Anna nagar East, chennai 600102, Retired
as Superintendent of Central GST (Retired), Erstwhile HQrs. Chennai II
Commissionerate.
247. G. Selvaraj, S/o D. Govindarajan, Aged 65 years, Residing at SF No
392/2, Bharathidasanar Street, P.N.Pudur, Maruthamalai Road,
Coimbatore 641041, Retired as Superintendent of Central GST (Retired),
HQrs, Coimbatore Commissionerate.
248. I. Madhivanan, S/o G. Iyanu, Aged 62 years, Residing at 6, 8th Cross
Street, Tagore Nagar, Lawspet, Puducherry 605 008, Retired as
35 OA/310/00811 and 1006/2025
Superintendent of Central GST (Retired), Customs Division, Cuddalore
Customs Commissionerate, Trichy.
249. Lakshmi Sankar, D/o V.R. Venkiteswaran, Aged 69 years, Residing at
Flat No 2, Rivera Apartments, No 8, Crescent Avenue Road, Gandhi
Nagar, Adyar, Chennai, 600 020, Retired as Superintendent of Central
GST (Retired), Erstwhile B Division, Chennai I Commissionerate (Now
Chennai North Commissionerate).
250. P. Anitha, D/o Babu, Aged 65 years, Residing at 53A, 3rd Street, Joy
Nagar, Chrompet, Chennai 600 044, Retired as Superintendent of Central
GST (Retired), Maraimalai Nagar Division, Chennai Outer
Commissionerate.
251. Jose Thomas, S/o P C Thomas, Aged 60 years, Residing at 93 B,
Elango Nagar South, Virugambakkam, Chennai 600 092., Retired as
Superintendent of Central GST (Retired), Chennai South
Commissionerate.
252. S.Dharmanathan, S/o G. Subbaroyan, Aged 70 years, Residing at 53,
8th Cross Street, Shenoynagar, Chennai 600 030., Retired as Assistant
Commissioner (Retired), Erst while Division V, Chennai II
Commissionerate (Now Chennai South Commissionerate).
253. A.Chandrasekaran, S/o M. Arumugam, Aged 62 years, Residing at
126, Throupathy Amman Koil 1st Street, Velachery, Chennai 600 042.,
Retired as Superintendent of Central GST (Retired), HQrs. Chennai North
Commissionerate.
254. V.Govindarajan, S/o P.R. Varadan, Aged 62 years, Residing at No.7,
Ranganathan Gardens, 15th Main Raod, Anna Nagar West, Chennai 600
040, Retired as Superintendent of Central GST (Retired), Pursawalkam
Division, Chennai North Commissionerate.
255. J.Balasubramanian, S/o N.R. Jayaraman, Aged 62 years, Residing at
F1, Ruby Palace, 8/126, GKM colony, 8th Street, Jawahar Nagar, Cheenai
600 082., Retired as Superintendent of Central GST (Retired),
Sholinganallur Division, Chennai South Commissionerate.
256. K.S.Premkumar, S/o K.K. Sivaprakasam, Aged 63 years, Residing at
No. 985-A, HIG, 11th Street, Mogappair ERI Scheme, Mogappair West,
Chennai 600 037, Retired as Superintendent of Central GST (Retired),
Appeals II Commissionerate, Chennai.
257. S.Selvamani, S/o M. Sundaraj, Aged 61 years, Residing at 137 A,
Second Main Road, TVS Nagar, Korattur, Chennai 600 075, Retired as
Assistant Commissioner(Retired), Chennai North Commissionerate.
258. Leema P Jose, D/o P.J. Antony, Aged 55 years, Residing at 93B,
Elango Nagar South, Virugambakkam, Chennai 600 092, Retired as
Superintendent of Central GST (Voluntary Retirement), Thiru vi ka Nagar
36 OA/310/00811 and 1006/2025
Division, Chennai North Commissionerate.
259. V.Manoharan, S/o V.R. Venkatachalam, Aged 61 years, Residing at
No. 171, 4th Link Raod, Palkalai Nagar, Palavakkam, Chennai 600 041.,
Retired as Assistant Commissioner (Retired), Chennai Outer
Commissionerate.
260. J.Mangaladoss Roopsingh, S/o B. Jacob, Aged 65 years, Residing at
No. 1, DABC Swapnam Apts, Sathalwar Street, Mogapair West, Chennai
600 037, Retired as Superintendent of Central GST (Retired), Ambattur
Division, Chennai North Commissionerate.
261. R.Premkumar, S/o R. Ramanathan, Aged 63 years, Residing at No.
54, F Block, 2nd street, Thanigachalam Nagar, Ponni Amman Medu,
Chennai 600 110., Retired as Superintendent of Central GST (Retired), Pr.
CCO, Chennai.
262. Indra Ramesh, D/o V.Muthukrishnan, Aged 65 years, Residing at
Lakshmi Flats D No. 36 ΚΚΡ Salai, Moogambikai Nagar, Ramapuram
Chennai 600 089., Retired as Superintendent of Central GST (Retired),
Chennai South Commissionerate.
263. A.M.Chitra, D/o A.K. Madhavan, Aged 60 years, Residing at New No
29/ Old No 1798, Vasantham Colony II st, Anna Nagar West Chennai 600
040, Retired as Superintendent of Central GST (Retired), Audit II
Commissionerate.
264. K. Valliammal, D/o S. Krishnan, Aged 61 years, Residing at 298/7,
Trisquare Symphony, Belly Area, Ponni Colony Main Road, Anna Nagar
West, Chennai 600 040, Retired as Superintendent of Central GST
(Retired), Vadapalani Division, Chennai South Commissionerate.
265. G. Seralathan, S/o S. Gopal, Aged 65 years, Residing at No 44,
Venkatesapuram, Gudiyatham Main Road, Katpadi, Vellore 632 059,
Retired as Superintendent of Central GST (Retired), Assistant
Commissioner, Vellore Division, Chennai Outer Commissionerate.
266. K Mageshwar, S/o K Kadan, Aged 55 years, Residing at 3, VKL
Nagar, 2nd street, Thudiayalur, Coimbatore - 641034, Retired as
Superintendent, Retired from Coimbatore Appeals.
267. S.Radhakrishnan, S/o U S Subramaniam, Aged 61 years, Residing at
B 209, Ananyas Raintree, Ganapathy, Coimbatore - 641006, Retired as
Assistant Commissioner (Retired), GST Head quarters, Coimbatore.
268. D Vijayakumar, S/o C Duraisamy, Aged 59 years, Residing at 375, 5th
street extension, Gandhipuram, Coimbatore - 641012, Retired as
Superintendent of Central GST (Retired), Retired from Salem
Commissionerate.
269. Balakrishnan R, S/o A Ramaraj, Aged 61 years, Residing at 12,
37 OA/310/00811 and 1006/2025
Sreevihar, Near GLP School, Kanjikide, Palakkad, Kerala - 678621,
Retired as Superintendent Customs Retired, ICD Irugur, Coimbatore
Trichy Customs.
270. Geetha Menon R, D/o Rajasekara Menon, Aged 64 years, Residing at
T3, Malligai, PGP Village, Chellandi amman Nagar, Trichy road,
Singanallur, Coimbatore - 641005, Retired as Superintendent, Retired at
Headquarters Adjudication section, Coimbatore.
271. Babu. C.S., S/o Sankaran CK, Aged 60 years, Residing at
Kausthubham', Chengaloor House, Chenthamkulagara Temple Street,
Perumbillissery, Cherpu, Kerala 680561, Retired as Superintendent
Central GST (Retired), CPU, Coimbatore.
272. K. Selvanathan, S/o N.R. Kolandai, Aged 60 years, Residing at 16/1,
NGGO Colony, Annex-II, Chinnathirupathi, Salem 636 008., Retired as
Superintendent Central GST, Retired on 31.05.2025 Salem Audit Circle.
273. G. Christy Starina, D/o S. Gnana Asir, Aged 55 years, Residing at No.
37, Chevalier Srinivasan Nagar, Airport Road, Lawspet, Puducherry-605
008, Retired as Superintendent of GST (Retd), Puducherry II Division.
274. S. Kannan, S/o N. Subramanian, Aged 65 years, Residing at No.10,
Citizen Avenue, Mahaveer Nagar, Lawspet Main Road, Puducherry
605001., Retired as Superintendent of GST (Retd), Pudicherry GST
Commissionerate.
275. M. Mohan, S/o R. Mannarkrishnan, Aged 69 years, Residing at New
No.4, Bharathidasan Street, Ashok Nagar, Lawspet, Puducherry 605008.,
Retired as Superintendent of GST (Retd), Cuddalore Division, Puducherry
GST Commissionerate.
276. P. Jyoti Panicker, S/o P.K. Easo Panicker, Aged 66 years, Residing at
T4, Satyam Apartments MGR Nagar, Uzhavarkarai, Puducherry 605010,
Retired as Assistant Commissioner of GST (Retd), Tiruchirapalli GST
Commissionerate.
277. S. Durai, S/o M. Sabapathy, Aged 71 years, Residing at No.37, 4th
Cross, Sittankudi, Pondicherry 605013, Retired as Superintendent of
Customs (Retd), Customs Division Cuddalore.
278. A. Ramalingam, S/o S. Annamalai, Aged 72 years, Residing at No.6,
Mariamman Koil Street Pethuchettypet, Lawspet Post, Puducherry
605008, Retired as Superintendent of GST (Retd), Puducherry GST
Commissionerate.
279. C. Tandapani Rajagopal, S/o D. Rajagopal, Aged 59 years, Residing
at No. 8, Second Cross, Vasantha Nagar, Thengaithittu Road, Mudaliarpet
Post, Puducherry 605004, Retired as Assistant Commissioner of GST
(Retd), Puducherry I Division.
38 OA/310/00811 and 1006/2025
280. P. Savaryradjou Alencon, S/o Perumal Alencon, Aged 72 years,
Residing at No.1, Pallavan Street, JVS Nagar, Mudaliarpet Post,
Puducherry 605004, Retired as Superintendent of Customs (Retd,
Tuticorin Customs Commissionerate.
281. P. Latha, D/o M.R. Parthasarathy, Aged 62 years, Residing at No.3,
Jeyalakshmi Apartments, Flat No.301, 3rd Floor, CBS Colony 8th Street,
Naganallur, Chennai 600061, Retired as Superintendent of GST (Retd),
Puducherry I Division.
282. G Ramani, D/o M. B. Gurunathan, Aged 61 years, Residing at No.17,
Thirumangai Mannan Cross St, Ragavendra Avenue, Chitlapakkam,
Chennai 600064, Retired as Superintendent of GST (Retd), Puducherry I
Division.
283. S. Kaliyaperumal, S/o V. Sevou, Aged 65 years, Residing at Pl.
No.24, Kambar Street, Jothi Nagar, Olanthai Keerapalayam, Mudaliarpet,
Puducherry 605004., Retired as Superintendent of GST (Retd),
Puducherry I Division.
284. S. Sivapunniamurthy, S/o R. Sinnarane, Aged 74 years, Residing at
23, Lazar Koil Street, Deprayapet, Puducherry 605001, Retired as
Inspector of Central Excise (Retd), Puducherry II Division.
285. N. Ramakrishnan, S/o G. Natarajan, Aged 65 years, Residing at No.9,
1st Cross Pari Nagar, Airport Road, Lawspet, Puducherry 605008, Retired
as Superintendent of GST (Retd), Puducherry II Division.
286. D. Navaroji, S/o R. Damodaran, Aged 74 years, Residing at No.20,
Vivekananda Street, Radhakrishnan Nagar, Puducherry 605009, Retired as
Deputy Commissioner of Central Excise (Retired), Puducherry
Commissionerate.
287. P. Prithviraj, S/o M. Pandian, Aged 62 years, Residing at No.4/604-A,
Kalaivanar Nagar, 5th Cross Street, Dhanvantri Nagar Post, Puducherry
605006, Retired as Superintendent of GST (Retd), Puducherry II Division.
288. P. Arul Arokiarajan, S/o Philominathan, Aged 63 years, Residing at
No.4, First Street, Ezhil Nagar North, Muthialpet, Puducherry 605003,
Retired as Superintendent of GST (Retd), Puducherry II Division.
289. K.N. Sridharan, S/o K.N. Kittappa, Aged 69 years, Residing at AP-
460, 23 rd Street, Thiruvalluvar Kudi Irruppu, Anna Nagar West, Chennai
600 040., Retired as Superintendent of Central GST (Retired), Erst while
Gummidipoondi II Range, Mogappair Division (Now Mogappair Division
Chennai North Commissionerate).
290. V. Karthikeyan, S/o R. Viswanathan, Aged 62 years, Residing at Flat
4SB Jain Sukriti, Jaswant Nagar, Mogappair West, Chennai 600 037.,
Retired as Superintendent of Central GST (Retired), Audit I
Commissionerate.
39 OA/310/00811 and 1006/2025
291. P.R. Sridhar, S/o P.V.Rangamani, Aged 60 years, Residing at 25/4,
Patel Street, Vijayalakshmi Puram, Chennai 600 053., Retired as
Superintendent of Central GST (Retired), HQrs, Chennai Outer
Commissionerate.
292. H. Liaquetali, S/o M. Hassan Razack, Aged 64 years, Residing at
192/8, Green Field Apartments, R 30A anna Nagar West, East Ambattur
Estate Road, chennai 600 101., Retired as Superintendent of Central GST
(Retired), Anna Nagar Division, Chennai North Commissionerate.
293. Nandakumar L, S/o Loganathan V, Aged 62 years, Residing at No.
17/2, Flat No. F7, Darshan Arcade, Thiruvalluvar Nagar Main Road,
Keelkattalai, Chennai 600 117., Retired as Assistant Commissioner
(Retired), Valasaravakkam Division, Chennai South Commissionerate.
294. A. Pricy, D/o P. David, Aged 64 years, Residing at A-7 Ben
Foundation, I, Velammal School Road, T.S. Krishna Nagar, Mogappair,
Chennai 600 037, Retired as Deputy Commissioner (Retired), Chennai
Outer Commissionerate.
295. R. Ravikumar, S/o Raji, Aged 63 years, Residing at No 1, 3rd Street,
Ponni Nagar, Pammal, Chennai 600 075, Retired as Superintendent of
Central GST (Retired), Tambaram Division, Chennai Outer
Commissionerate.
296. G. Raja Jegeedasan, S/o G. Ganesan, Aged 64 years, Residing at 24,
Balu Nagar, Mogappair East, Chennai 600 037, Retired as Deputy
Commissioner (Retired), Chennai Outer Commissionerate.
297. Syed Karimullah, S/o Syed Ahmed, Aged 64 years, Residing at Flat
No 71, 12th Floor, SAF Grand Tower, SAF Games Village, Koyambedu,
Chennai 600 107, Retired as Superintendent of Central GST (Retired),
Chennai Audit II Commissionerate. .. Applicants in OA 1006/2025
By Advocate M/s Menon, Karthik, Mukundan & Neelakantan
Vs.
1. Union of India
Rep. by the Secretary to Government,
Ministry of Finance,
Department of Revenue, North Block,
New Delhi.
2.Central Board of Indirect Taxes & Customs,
Rep. by its Chairman,
40 OA/310/00811 and 1006/2025
Ministry of Finance,
150, North Block, Nirman Bhawan,
New Delhi
3.The Secretary to Government,
Department of Expenditure,
Ministry of Finance, North Block,
New Delhi
4.The Principal Chief Commissioner (CCA)
Central Excise and GST,
Tamil Nadu & Puducherry
121 MG Road, Nungambakkam,
Chennai
5.The Principal Chief Commissioner (CCA) of Customs,
Customs House, Chennai. .. Respondents in both OAs
By Advocate Mr. Su. Srinivasan, SCGSC
Mr. Rajnish Pathiyil
41 OA/310/00811 and 1006/2025
ORDER
(Pronounced by Hon'ble Mr. M. Swaminathan, Judicial Member) As identical relief is sought in both applications and they arise from similar facts and circumstances, they were heard together and are being disposed of by this common order.
2. The relief prayed for in the OA 1006 of 2025 reads as follows:
"To set aside the order in F.No.A023011/44/2024- Ad.II A dated 16.06.2025 of the 2nd respondent in so far it restricts the benefits flowing from the decisions rendered by various courts tabulated therein with regard to the entitlement of Inspectors of Central Excise/Superintendents of Central Excise/Superintendents of Central Excise as a class for the higher pay of Rs.6500-10500/-Rs.7500- 12000/- respectively, notionally w.e.f. 1.1.1996, only to the parties to such decisions and not to all identically situated officers who held the post of Inspector of Central Excise/Superintendents of Central Excise as o 1.1.1996 and consequently direct the respondents to extend similar benefits flowing from such decisions being judgment in rem to the applicant who are identically situated by granting them the revised pay scale of Rs.6500-10500/Rs.7500-12000/- as the case may be, w.e.f. 1.1.1996 or from the date of appointment as Inspectors of Central Excise/Superintendent of Central Excise whichever is earlier along with all consequential benefits which includes and not limited to revised ACP/MACP benefits from the due date including arrears of revised, pension and retiral benefits wherever applicable and pass such further or other orders as may be deemed fit and proper."
42 OA/310/00811 and 1006/2025
3. For the sake of brevity, the facts are being extracted from the OA No1006 of 2025, as hereunder:
The applicants, comprising serving and retired officers of the Central Tax and Customs Department (formerly known as the Department of Customs and Central Excise), were holding the posts of Inspectors of Central Excise and Superintendents of Central Excise as on 01.01.1996. At the relevant time, they were drawing pay in the scales of Rs.1640-2900 and Rs.2000- 3200 respectively under the recommendations of the 4th Central Pay Commission (CPC). Historically, parity in pay scales existed between Inspectors of Central Excise and Inspectors in the Central Bureau of Investigation (CBI) and Intelligence Bureau (IB), owing to the comparable nature and responsibilities of their duties. However, following the implementation of the 4th CPC, Inspectors in the CBI and IB were unilaterally granted the higher pay scale of Rs.2000-3200 with effect from 01.01.1986, while no corresponding revision was extended to Inspectors of Central Excise. Subsequently, the 5th CPC recommended the replacement pay scale of Rs.5500-9000 for both categories. Nevertheless, the Government selectively granted the benefit of higher upgradation only to Inspectors of the CBI and IB. This discriminatory treatment resulted in widespread representations and agitation by Central Excise Inspectors.
Consequently, a High Power Committee was constituted in 1998, which 43 OA/310/00811 and 1006/2025 recommended restoration of parity. Pursuant thereto, the Ministry of Finance issued an Office Memorandum dated 21.05.2004 revising the pay scales of Inspectors and Superintendents of Central Excise and Customs, as well as certain other comparable posts, to Rs.6500-10500 and Rs.7500-
12000 respectively. However, the said revision was implemented only prospectively. The prospective implementation of the revised pay scale was challenged before various Benches of this Hon'ble Tribunal as well as before several High Courts. The judicial forums consistently held that denial of notional fixation from 01.01.1996 was arbitrary and violative of Article 14 of the Constitution of India. Consequently, several judgments and orders directed grant of notional fixation with effect from 01.01.1996 and payment of actual monetary benefits from 21.05.2004. Further, pursuant to directions issued by the High Court at Calcutta, a Special Anomaly Committee was constituted to examine the issue. The Committee recommended, and the Government accepted, the grant of notional fixation from 01.01.1996 for similarly placed officials. It is also pertinent to note that identical reliefs have been extended to officers in similarly placed departments such as the Railways, Postal Accounts, and Income Tax Departments pursuant to judicial orders which have attained finality and have been duly implemented. Despite the above, the 2nd Respondent, through letter dated 16.06.2025, has directed that the enhanced pay scale 44 OA/310/00811 and 1006/2025 be implemented only in respect of litigants in certain specifically identified cases. This selective implementation, by treating settled judicial pronouncements as judgments in personam, is wholly contrary to their true character as judgments in rem, which recognize the entitlement of an entire class of Inspectors covered by the same Office Memorandum. Such a position directly undermines established judicial precedent and is in clear violation of the constitutional mandate of equality under Article 14 of the Constitution of India. The applicants herein are identically situated and squarely covered by the said Office Memorandum, and are therefore entitled to parity and non-discriminatory enforcement of their lawful entitlements. Hence, the present applications seeking the aforesaid relief.
4. At the time of hearing, learned counsel for the respondents raised a preliminary objection regarding the maintainability of these Original Applications. It was contended that the so-called impugned communication dated 16.06.2025 does not pertain to, nor does it affect, the present applicants in any manner and was never communicated to them. According to the respondents, the said communication is merely an internal administrative instruction issued to comply with the directions passed in certain earlier OAs and related contempt proceedings. It neither decides nor adjudicates upon, nor determines any right, entitlement, or service condition of the present applicants.
45 OA/310/00811 and 1006/2025
5. It was further submitted that the applicants herein were not parties to the earlier OAs or to the contempt proceedings referred to in the communication. Therefore, the impugned communication cannot be construed as an order giving rise to a cause of action or conferring jurisdiction upon this Tribunal. In the absence of any order passed within the Tribunal's territorial jurisdiction affecting the applicants, the present OAs, according to the respondents, is devoid of jurisdiction and not maintainable in law.
6. The respondents also contended that, except for one applicant, the remaining applicants have not submitted any representations seeking the relief claimed in the OAs. Consequently, there are no rejection orders under challenge. In the absence of any specific adverse order, no subsisting cause of action exists to invoke the jurisdiction of this Tribunal. On these grounds, dismissal of the OAs as not maintainable was prayed for.
7. Per contra, learned counsel for the applicants submitted that, following prolonged agitations, the Ministry of Finance issued an Office Memorandum dated 21.04.2004 revising the pay scales of Inspectors and Superintendents of Central Excise and Customs with prospective effect.
46 OA/310/00811 and 1006/2025 The denial of notional fixation from 01.01.1996 was challenged before various Benches of this Tribunal and the High Courts, which consistently held that such denial was arbitrary and violative of Article 14 of the Constitution of India.
8. It was further submitted that a Special Anomaly Committee was constituted pursuant to the directions of the Hon'ble High Court at Calcutta, which recommended grant of notional fixation from 01.01.1996 to similarly placed officials. The Government of India accepted the said recommendation. Despite this, the second respondent, by letter dated 16.06.2025, has directed implementation of the enhanced pay scale only to the litigants in certain identified cases.
9. According to the applicants, such selective implementation, treating settled judicial pronouncements as judgments in personam rather than judgments in rem, is legally untenable. The benefit arising from judicial determination of a common service condition applicable to an entire class of employees cannot be confined only to those who approached the Court. Hence, the applicants contend that the impugned communication directly affects their service rights and gives rise to a continuing cause of action, thereby rendering the OA maintainable.
47 OA/310/00811 and 1006/2025
10. Upon consideration of the rival submissions, we find that the Office Memorandum dated 21.04.2004 issued by the Ministry of Finance revised the pay scales of Inspectors and Superintendents with prospective effect. The denial of notional fixation from 01.01.1996 was challenged before various Benches of this Tribunal and the High Courts, which held such denial to be arbitrary and violative of Article 14.
11. Pursuant to the directions of the Hon'ble High Court at Calcutta, a Special Anomaly Committee was constituted, which recommended grant of notional fixation from 01.01.1996 to similarly situated officials, and the Government of India accepted the said recommendation. In such circumstances, the Union of India cannot now contend that the judgments are in personam and not in rem so as to restrict the benefit only to certain litigants.
12. In view of the above, we hold that the impugned communication gives rise to a cause of action affecting the applicants herein. The preliminary objection raised by the respondents is rejected. The OAs are maintainable, and we proceed to examine the matter on merits.
48 OA/310/00811 and 1006/2025
13. The learned Counsel for the applicants invited our attention to the common order dated 09.01.2024 passed by the Hyderabad Bench of the Tribunal in OA No. 1089/2019 & batch, which was upheld by the Hon'ble High Court for the State of Telangana at Hyderabad in W.P.(C) No. 10490/2024 by order dated 09.08.2024, and thereafter affirmed by the Hon'ble Supreme Court in SLP (C) Diary No. 59005/2024 by order dated 28.02.2025. Reliance was also placed on the decision of the Jaipur Bench of the Tribunal in OA No. 154/2015 dated 11.01.2022, which was upheld by the Hon'ble High Court of Judicature for Rajasthan at Jaipur in D.B. Civil Writ Petition No. 16035/2022 dated 20.10.2023 and subsequently affirmed by the Hon'ble Supreme Court in Special Leave to Appeal (C) No. 2944/2024 by order dated 09.09.2024. In the said order, the Hon'ble Supreme Court observed that it agreed with the view taken by the Tribunal that the respondents/employees were discriminated against in the matter of grant of benefits under the 5th Central Pay Commission, and that they were entitled to the revised pay scale with effect from 01.01.1996 in order to bring them on par with similarly situated employees. Accordingly, directions were issued to the concerned department to clear the arrears within six months from the date of the order.
49 OA/310/00811 and 1006/2025
14. He further drew our attention to paragraphs 22 to 24 of the judgment dated 09.08.2024 passed by the Hon'ble Telangana High Court in W.P. No. 10490/2024. In paragraph 22, the Court recorded that, pursuant to the directions of the Hon'ble High Court at Kolkata dated 03.05.2023 in W.P. (C.T.) No. 21 of 2015, a Special Anomaly Committee was constituted with the approval of the competent authority to consider the representations made therein. Based on the recommendations of the said Committee, the Central Board of Direct Taxes (CBDT) issued an order dated 22.09.2023 enhancing the pay scale notionally with effect from 01.01.1996 in respect of the respondents in that Writ Petition.
15. In paragraph 23, it was noted that the learned Additional Solicitor General submitted that the Department of Expenditure, vide I.D. No. 7.2.2008-IC dated 16.05.2024, had advised CBDT to consult the Department of Legal Affairs/ASG for filing an appeal before the Hon'ble Supreme Court against the judgment of the Bombay High Court dated 08.12.2023 in W.P. No. 9649 of 2012 along with a stay application. However, no material was placed before the Court to show that the orders passed by various Benches of the Tribunal and High Courts had been challenged before the Hon'ble Supreme Court or that any stay had been granted.
50 OA/310/00811 and 1006/2025
16. In paragraph 24, the Hon'ble High Court held that once a Special Anomaly Committee had been constituted in CBDT pursuant to the orders of the Kolkata High Court, and its recommendations had been implemented retrospectively with effect from 01.01.1996, there was no necessity to constitute a separate Special Anomaly Committee for CBIC, particularly when both CBDT and CBIC function under the common Department of Revenue.
17. The learned Counsel also relied upon the decisions of the Hon'ble Supreme Court in K.C. Sharma v. Union of India & Ors., 1997 (3) SCT 341; Union of India & Ors. v. Lalita S. Rao & Ors., AIR 2001 SC 1972; Inder Pal Yadav v. Union of India, (1985) 2 SCC 648; Satbir Singh v. State of Haryana & Ors., 2000 (2) SCT 54; and Uttaranchal Forest Rangers' Association (Direct Recruit) v. State of U.P., (2006) 10 SCC 346, to contend that in view of the order dated 09.09.2024 passed by the Hon'ble Supreme Court in Special Leave to Appeal (C) No. 2944/2024, the respondents were bound to grant the benefit of upgradation of pay under the Central Civil Services (Revised Pay) Rules, 1997 with effect from 01.01.1996 and not from 21.04.2004.
51 OA/310/00811 and 1006/2025
18. Reference was further made to the letter, dated 16.06.2025 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, whereby the upgraded pay scale under the Central Civil Services (Revised Pay) Rules, 1997 was directed to be extended with effect from 01.01.1996 to the applicants in several OAs, including OA Nos. 1088/2019, 236/2024, 238/2024, 213/2020, 237/2024, 403/2024, 10490/2024 and 350/453/2024. It was submitted that, in light of the aforesaid decision of the Hon'ble Supreme Court and the subsequent implementation by the department, there was no justification for confining the benefit of the revised pay scale to a limited group of employees.
19. The learned Counsel also placed reliance on various orders passed by different Benches of this Tribunal, particularly the order dated 03.11.2025 passed by the Kolkata Bench in OA No. 1154/2025, wherein it was categorically held that the judgments in question were judgments in rem and not in personam, and therefore applicable to all similarly situated employees, including the applicant therein.
20. It was further submitted that neither CBIC nor CBDT had challenged the earlier orders passed by various Benches of the Tribunal 52 OA/310/00811 and 1006/2025 across the country granting notional fixation of pay scales with effect from 01.01.1996, and that the same had been accepted and implemented. Consequently, the respondents cannot now raise the issue of pay parity, which is not the subject matter of the present proceedings. The core issue for determination is whether the enhanced/revised pay scales are to be granted with effect from 01.01.1996, i.e., the date of implementation of the 5th Central Pay Commission, or from 21.04.2004, i.e., the date of issuance of the Office Memorandum.
21. It was also pointed out that several orders passed by different Benches of this Tribunal--implemented by the respondents--have resulted in the grant of benefits to more than 1,500 applicants across the country. A tabulated list of such OAs, along with the dates of orders, the respective Benches, and the dates of implementation, has been placed on record. The same is reproduced as hereunder:
OA No. Date of Bench Date of
Order Implementation
65/2023 07.02.2023 Chandigarh 06.08.2025
1088/2019 09.01.2024 Hyderabad 16.06.2025
236/2024 18.03.2024 Hyderabad 16.06.2025
238/2024 18.03.2024 Hyderabad 16.06.2025
1805/2024 06.08.2024 Principal Bench 29.07.2025
1317/2022 11.12.2024 Chandigarh 29.07.2025
53 OA/310/00811 and 1006/2025
1158/2022 11.12.2024 Chandigarh 29.07.2025
113/2024 11.12.2024 Chandigarh 06.08.2025
67/2023 07.02.2025 Chandigarh 06.08.2025
68/2024 25.06.2025 Cuttack 27.08.2025
619/2022 10.07.2025 Jabalpur 06.08.20285
978/2022 10.07.2025 Jabalpur 06.08.2025
1038/2024 10.07.2025 Jabalpur 06.08.2025
719/2025 11.07.2025 Chennai 03.12.2025
121/2024 28.07.2025 Cuttack 27.08.2025
311/2025 04.08.2025 Ahmedabad 24.11.2025
353/2025 12.08.2025 Ahmedabad 24.11.2025
900/2025 25.08.2025 Chennai 03.12.2025
255/2025 28.08.2025 Guwahati 24.11.2025
426/2025 26.09.2025 Ahmedabad 24.11.2025
416/2024 03.11.2025 Kolkata 03.12.2025
421/2024 03.11.2025 Kolkata 03.12.2025
425/2024 03.11.2025 Kolkata 03.12.2025
1262/2025 15.12.2025 Kolkata 28.01.2026
421/2025 16.12.2025 Ahmedabad 28.01.2026
22. It was submitted that CBIC, being the apex body of the department, has accepted and implemented these judicial pronouncements. In view of the above submissions and precedents, the applicants have prayed for grant of the reliefs sought in the present Original Application.
23. Per contra, the learned counsel for the respondents vehemently opposed the submissions advanced on behalf of the applicants and relied 54 OA/310/00811 and 1006/2025 entirely upon the reply statement filed. It was contended that the cause of action, if any, arose either on 01.01.1996 or, at the latest, on 21.04.2004, when the relevant policy decisions attained finality. The applicants failed to challenge the same within the period prescribed under Section 21 of the Administrative Tribunals Act, 1985. In this regard, reliance was placed upon the judgment of the Hon'ble Supreme Court in Ramesh Chandra v. Udham Singh Kamal, wherein, after extracting Section 21 of the Administrative Tribunals Act, it was held that in the absence of an application under sub-section (3) of Section 21 seeking condonation of delay, the Tribunal had no jurisdiction to admit and decide the Original Application on merits. The Apex Court observed that an OA filed after three years from the original cause of action could not have been entertained in view of the statutory mandate under Section 21(1) of the Act.
24. It was further contended that the applicants are "fence-sitters"
who have approached this Tribunal belatedly, seeking retrospective upgradation of pay with effect from 01.01.1996 only after similar relief had been granted by other Benches of the Tribunal and certain High Courts. It is well settled that subsequent judgments in unrelated cases or administrative instructions issued for implementation thereof do not furnish a fresh or continuing cause of action so as to extend or revive 55 OA/310/00811 and 1006/2025 limitation. In support of this proposition, reliance was placed on the decision of the Hon'ble Supreme Court in State of Karnataka v. S.M. Kotrayya, wherein the Special Leave Petition was allowed and the orders of the High Court and Tribunal were set aside. The Apex Court held that an Original Application filed with delay, solely on the basis of a judgment obtained by a similarly situated person, was not maintainable, and that belated claims by persons who failed to approach the appropriate forum within a reasonable time cannot be sustained merely on grounds of parity.
25. The learned counsel further submitted that the judgment of the Patna High Court in W.P.(C) No. 11452 of 2005 dated 09.04.2010, which was subsequently relied upon by various Benches of the Tribunal and certain High Courts, contained a direction for extension of benefits to similarly situated persons. However, when the matter was carried before the Hon'ble Supreme Court by way of Special Leave Petition, the Apex Court, while dismissing the SLP by order dated 03.04.2013, clarified that the relief granted by the Patna High Court would remain confined to the parties before the Tribunal and the High Court. It was specifically observed that the claims of other persons would have to be considered independently, as and when they approach the appropriate forum, depending upon the facts and circumstances of each case.It was argued 56 OA/310/00811 and 1006/2025 that nearly two decades have elapsed since the decision of the Patna High Court, and the present applicant, having remained fence-sitters for all these years, cannot now seek parity with those who were diligent in pursuing their remedies. In view of the settled law on stale claims and fence-sitters, the present Original Application is liable to be dismissed.
26. The respondents further submitted that the applicants have relied upon the dismissal of SLP (Civil) Diary No. 59005 of 2024 dated 28.02.2025, filed by the Union of India against the judgment of the High Court for the State of Telangana in W.P. No. 10499 of 2024. It was contended that dismissal of a Special Leave Petition at the admission stage, without a speaking order, does not amount to affirmation of the judgment impugned therein, nor does it result in merger. In support of this submission, reliance was placed upon the Constitution Bench judgment of the Hon'ble Supreme Court in Kunhayammed v. State of Kerala, wherein it was authoritatively held that dismissal of an SLP without a reasoned order does not constitute a declaration of law under Article 141 of the Constitution and does not attract the doctrine of merger. It was further submitted that certain SLP dismissal orders and departmental proceedings implementing judicial directions were confined to the parties concerned and operated only in personam.
57 OA/310/00811 and 1006/2025
27. Finally, it was submitted that the present Original Application is wholly misconceived, not maintainable, and liable to be dismissed. The 5th Central Pay Commission had expressly rejected the demand for parity and upgradation of pay scales of Inspectors and Superintendents of the Revenue Departments vis-à-vis CBI/IB, and recommended only replacement scales. The subsequent upgradation granted with effect from 21.04.2004 was a conscious executive policy decision taken independently of the Pay Commission recommendations, with a specific cut-off date, and not as a rectification of any anomaly. It was further contended that both the 6th and 7th Central Pay Commissions reaffirmed this position and declined any retrospective upgradation, finding no manifest error warranting such relief. The claims are also barred by limitation under Section 21 of the Administrative Tribunals Act, 1985. Repeated or belated representations do not revive a stale cause of action, and the applicants, having remained fence-sitters, cannot seek parity merely because others have succeeded in separate proceedings. The doctrine of continuing cause of action is inapplicable, as no case of wrongful pay fixation or pension computation has been specifically pleaded.
28. In support of the prayer for dismissal of the OA, reliance was placed upon the following decisions of the Hon'ble Supreme Court:
58 OA/310/00811 and 1006/2025
i) Union of India Vs. Arun Jyoti Kundu, 2007 (7) SCC 472;
(ii) State of U.P. v. J.P. Chaurasia, 1989 (1) SCC 121;
iii) Union of India v. P.V. Hariharan, (1997) 3 SCC 568,
iv) Union of India Vs. Amarnath Goyal, (2005) 6 SCC 754;
(v) Judgment, dated 08.12.2023 of the Hon'ble Bombay High Court made in WP No 9649 of 2012 dated 8.12.2023;
vi) Judgment of the Hon'ble Supreme Court in SLP (c) No 2944 of 2024 dated 09.09.2024.
29. On the strength of the aforesaid submissions and precedents, the learned counsel for the respondents prayed for dismissal of the present Original Application.
30. We have heard the arguments put forth by the learned counsel for the parties at length, perused the pleadings and the materials placed on record. The judgments relied upon by the learned counsel for the parties were also carefully gone through by us.
31. The core issue arising for consideration in the present Original Application is whether the applicant is entitled to the benefit of notional fixation of pay with effect from 01.01.1996 and consequential monetary benefits from the said date, or whether the actual financial benefits are payable only from 21.04.2004, in terms of the recommendations of the Anomaly Committee and the Office Memorandum issued thereunder.
59 OA/310/00811 and 1006/2025
32. The Inspectors' Association of the Income Tax Department had earlier filed OA No. 86 of 2008 before the Mumbai Bench of this Tribunal seeking notional fixation of the enhanced pay scale with effect from 01.01.1996. The said OA was allowed by order dated 17.01.2012, wherein the respondents/Union of India were directed to issue necessary instructions for implementing the upgraded pay scale notionally from 01.01.1996 and to pay the consequential arrears of salary.
33. In the meanwhile, similarly situated employees had filed OA No. 397 of 2009 before the Kolkata Bench of this Tribunal, which was also decided in their favour. Aggrieved thereby, the respondents approached the Hon'ble High Court at Calcutta by filing WPCT No. 21 of 2015. By order dated 03.05.2023, the Hon'ble High Court disposed of the Writ Petition with a direction to the Union of India to constitute a Special Anomaly Committee to examine and decide the issue.
34. Pursuant to the aforesaid directions of the Hon'ble High Court at Calcutta, a Special Anomaly Committee was constituted. The Committee examined the matter and recommended that the enhanced pay scale be granted notionally with effect from 01.01.1996 and actually from 60 OA/310/00811 and 1006/2025 21.04.2004. The said recommendation was accepted by the Government of India and communicated vide CBDT letter dated 22.09.2023.
35. Certain applicants, serving as Inspectors in the Central Excise Department, have contended that they are similarly situated to the applicants in OA No. 86 of 2008, as they were also affected by the very same Office Memorandum, dated 21.04.2004. They claim entitlement to notional pay fixation with effect from 01.01.1996 on grounds of parity. However, despite the decision of the Mumbai Bench in OA No. 86 of 2008, the respondent authorities, by order dated 28.12.2018, informed that the Department of Expenditure had not agreed to ante-date the effective date of the upgraded pay scale to 01.01.1996, even for the limited purpose of notional fixation.
36. Aggrieved by the order dated 28.12.2018, the applicants in OA No. 86 of 2008 and certain other similarly placed employees approached the Hyderabad Bench of this Tribunal by filing OA No. 1089 of 2019 and batch. The Tribunal, by common order, dated 09.01.2024, allowed the said OAs and directed the respondents to grant the enhanced pay scale to Inspectors/Superintendents in the Central Tax and Customs Department 61 OA/310/00811 and 1006/2025 notionally with effect from 01.01.1996 to all the applicants, along with consequential arrears.
37. Challenging the common order dated 09.01.2024 passed in OA No. 1089 of 2019 and batch, the respondents/Union of India approached the Hon'ble High Court for the State of Telangana at Hyderabad by filing Writ Petition No. 10490 of 2024. The said Writ Petition was dismissed vide its judgment, dated 09.08.2024. The relevant portion of the judgment reads as under:
"24. In the light of the above discussion, this Court is of the considered opinion that once a special Anomaly Committee was constituted in CBDT pursuant to the orders of Kolkata High Court and based on the recommendations of the said Committee, when it was implemented retrospectively w.e.f. 01.01.1996 in the CBDT, there is no need to constitute separate Special Anomaly Committee for the CBIC again since the Department of Revenue being the common for both the CBDT and CBIС.
25. Further, as per the Office Memorandum dated 06.02.1998, there will be two level Anomaly Committees, National and Departmental. The National Anomaly Committee deals with the common to two or more Departments and in respect of the common categories of employees; and that Departmental Anomaly Committee will deal with the Anomalies pertaining to exclusively to the Department concerned and therefore, CBDT and CBIC being two separate boards under the same Department of Revenue, the recommendations of Special Anomaly Committee 62 OA/310/00811 and 1006/2025 constituted pursuant to directions of Hon'ble High Court of Kolkata in W.P.(CT)No.21 of 2015 have to be applied to the entire Department.
26. In view of the above discussion, this Court is of the considered opinion that the Tribunal had rightly allowed the O.A.No.1089 of 2019 and batch vide order dated 09.01.2024 directing the petitioners herein to grant enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally to the respondents along with consequential arrears. The petitioners failed to point out any illegality or irregularity in the impugned order; therefore, this Court is not inclined to interfere with the impugned order passed by this Tribunal."
38. The aforesaid judgment was further affirmed by the Hon'ble Supreme Court in S.L.P. (Civil) No. 59005/2024 vide judgment dated 09.10.2024. Consequently, the Order passed by the Hyderabad Bench of this Tribunal in O.A. No. 1089 of 2019 has attained finality.
39. It is true that several litigations were instituted before different Benches of this Tribunal as well as before various Hon'ble High Courts, including the Bombay High Court, the Telangana High Court, and the High Court at Calcutta (Kolkata), on the same issue. Orders were passed in favour of the respective employees; however, all such orders were rendered in personam, including the Order dated 03.05.2023 passed by the Hon'ble High Court at Calcutta (Kolkata) in W.P.C.T. No. 21 of 2015. As 63 OA/310/00811 and 1006/2025 the present applicants were not parties to those proceedings, they were not extended the benefit of the subsequent decision of the Government of India vide letter dated 22.09.2023.
40. With regard to the issue of delay and laches in approaching this Tribunal, the applicants have contended that pay fixation constitutes a recurring cause of action in terms of the settled propositions laid down by the Hon'ble Supreme Court. It is observed that multiple litigations were pursued before various judicial fora, and upon conclusion of prolonged proceedings, a Special Anomaly Committee--constituted pursuant to the judgment dated 03.05.2023 in W.P.C.T. No. 21 of 2015 by the Hon'ble High Court at Calcutta--submitted its report only on 22.09.2023. Thereafter, the present applicants approached this Tribunal seeking benefits similar to those granted to other similarly situated employees.
41. It is also noted that the Hon'ble High Court of Delhi, while passing an Order in a similar matter in W.P. (C) No. 15760/2023 dated 23.01.2024, held that there was no requirement for the applicants therein to file an application for condonation of delay. Reference was made to paragraph 14 of the said judgment, which reads as under:
64 OA/310/00811 and 1006/2025 "14. Despite the aforesaid position emerging from the record that the impugned order is based on an earlier order passed by the learned Tribunal in O.A. 527/2015, which order dated 16.08.2022 has attained finality, we have still examined the matter on merits but find no reason to differ with the learned Tribunal.
We are of the view that taking into account the admitted position that it is only pursuant to the recommendations made by the 5th CPC, which were duly accepted by the Government, that the pay scale of the respondents was enhanced on 19.02.2003, the necessary corollary thereof was to grant all the benefits to the respondents on actual basis from the date, the recommendations were accepted. Once the government chose to accept the recommendations of the 5th CPC, it was not permissible for the petitioners to take a view that actual benefits will not be granted w.e.f., 01.01.1996. Furthermore, once the benefits of the higher replacement scale being extended to similarly placed employees was not only covered by the decision of the Ernakulum Bench in 2006, but also by the Patna High Court and by the Principal Bench of the Tribunal in O.A. No. 527/2015, we are of the view that the respondents are also entitled to receive the same benefits. In fact, after the series of these decisions by different Courts, the petitioners were expected to itself extend the benefits to all similarly placed employees including the respondents herein. We, are, therefore of the considered view that in this factual matrix, it cannot be said that the claim of the respondents was barred by delay or latches."
42. With reference to the issue of the judgment to be applied in 'personam' or in 'rem' the Hon'ble Supreme Court in State of Karnataka & Others Vs. C. Lalitha reported in (2006) 2 SCC 747 held in Para 29 that "Service jurisprudence evolved by this Court from time-to-time postulates that all persons similarly situated should be treated similarly. Only because one person has approached the court that would not mean 65 OA/310/00811 and 1006/2025 that persons similarly situated should be treated differently." Therefore, it is a settled law that once a benefit has been granted to a set of employees, the same benefit has to be extended to other similarly placed persons.'
43. The Hon'ble Supreme Court vide its judgment,dated 09.12.2024 in the case of Lt. Col Suprita Chandel Vs Union of India, in Civil Appeal No.1943/2022, observed in Para No.15 as under:
15. In K.L. Shephard & Others Vs Union of India & Others reported in (1987) 4 SCC 431, this court while reinforcing the above principle held as under
"19. The writ petitions and the appeals must succeed. We set aside the impugned judgments of the Single Judge and Division Bench of the Kerala High Court and direct that each of the three transferee banks should take over the excluded employees on the same terms and conditions of employment under the respective banking companies prior to moratorium. The employee would be entitled to the benefit of continuity of service for all purposes including salary and perks throughout the period. We leave it open to the transferee banks to take such action as they consider proper against these employees in accordance with law. Some of the excluded employees have not come to Court. There is no justification to penalise them for not having litigated. They too shall be entitled to the same benefits as the petitioners........"
This view was fortified by the Hon'ble High Court of Madras in paras 15 to 17 of its Judgment, dated 11.08.2025 in W.P.No.33537/2023, as under:
"15. Treating similarly situated persons dissimilarly 66 OA/310/00811 and 1006/2025 is anathematic to Article 14 of the Constitution of India. As rightly held by the Tribunal, being a model employer, the writ petitioners ought to have implemented the orders of the Supreme Court across the bar, without waiting for a person to approach the court. They need not have waited for a litigation to be commenced for the purpose of granting a relief to the second respondent, which he was otherwise entitled to.
16. Furthermore, this court while dealing with the order of the Central Administrative Tribunal, does not sit, as a court of appeal. The scope of jurisdiction under Article 226 of the Constitution of India is supervisory or visitorial. This Court is concerned only about the decision-making process and not with the decision itself. We do not find the order of the Tribunal to be so unreasonable to require interference on our part.
17. The Tribunal has applied the right principles of law to the facts before it and has rendered justice between the parties. That being the position, we do not find any reason to interfere. The writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is closed."
44. In the light of the referred judicial pronouncements as well as the recommendation of the Special Anomaly Committee, it is evident that denial of retrospective application of the revised pay scales for the applicant, who is similarly situated with the officers of other departments constitutes a violation of the principles of equality and fair treatment under Article 14 of the Constitution of India. Hon'ble High Courts and Hon'ble Supreme Court have time and again emphasized the necessity for uniform application of benefits across similarly situated employees, mitigating the inequity that arises when distinct treatments are applied arbitrarily. In the 67 OA/310/00811 and 1006/2025 present case, we find that the recommendations made by the Special Anomaly Committee for fixation of the applicant's pay scales underscore this necessity for equitable treatment.
45. In view of the foregoing discussion, it is submitted that the various orders passed by the Hon'ble Courts, as referred to hereinabove, are judgments in rem, applicable to all similarly situated employees, including the applicant in the present Original Application. Such judgments cannot be construed as judgments in personam confined only to the individual litigants therein.
46. It is further placed on record that certain similarly placed applicants had approached this Chennai Bench in OA Nos. 580/2025 and 990/2025 by submitting representations on the same issue. This Tribunal, by order dated 25.08.2025, directed the respondents to consider and dispose of the said representations within a period of two months from the date of receipt of a copy of the order. Even in such situation, the respondents have implemented the order of granting the relief to those applicants.
47. In these circumstances, when this Tribunal and the Hon'ble High Courts have unequivocally held that the relevant orders operate in rem, 68 OA/310/00811 and 1006/2025 and when the respondent department has accepted and implemented such orders, the question arises whether the respondent department is legally competent to unilaterally (suo motu) reinterpret or treat those binding decisions as being in personam, according to its discretion. Such action on the part of the respondent department is liable to be held arbitrary, unsustainable in law, and contrary to settled judicial principles.
48. This brings us to the next issue, namely, whether restricting the benefit to the applicant from 21.04.2004, despite the anomaly having arisen from 01.01.1996, can withstand judicial scrutiny. Various Benches of this Tribunal have consistently taken the view that when an anomaly is rectified with effect from 01.01.1996, the consequential monetary benefits must ordinarily flow from that date.
49. However, it is noted that the Hyderabad Bench of this Tribunal, in OA No. 1089/2019, by order dated 09.01.2024, directed the respondents to grant enhanced pay on a notional basis from 01.01.1996 and actual monetary benefits from 21.04.2004. The said order was affirmed by the Hon'ble Telangana High Court by judgment dated 09.08.2024 and was further upheld by the Hon'ble Supreme Court by judgment dated 09.10.2024.
69 OA/310/00811 and 1006/2025
50. In light of the above circumstances and in consequence thereof, the orders impugned in the OAs are liable to be set aside and the same are accordingly set aside. The respondents are directed to refix the pay of the applicants with effect from 01.01.1996 in accordance with the Central Civil Services (Revised Pay) Rules, 1997, and to grant consequential benefits in the grades of Inspector and Superintendent on a notional basis with effect from 01.01.1996 and on an actual monetary basis from 21.04.2004 with all consequential benefits including pensionary benefits. Such exercise shall be completed within a period of two months from the date of receipt of a copy of this order.
51. In the result, the OA is allowed on the terms indicated above. However, there shall be no order as to costs.
(M.L. SRIVASTAVA) (M.SWAMINATHAN)
MEMBER(A) MEMBER(J)
09.03.2026
mas
MA Digitally signed
by M A SUNDAR
SUNDAR Date: 2026.03.20
11:52:33 +05'30'