Mahesh Kumar vs Cgst & Customs on 7 September, 2021
19. Another recent judgment relied upon by the learned counsel
for the applicants is of CAT, Ahmedabad Bench passed on
01.06.2020 in OA No.145 of 2019 (Laxman Kalabhai Chavda
vs. UOI & Ors.) wherein, relying upon the aforesaid judgment of
Hon‟ble Madras High Court, notional increment was granted to the
applicant.