CAT - ['Lucknow']
Administrative and Public LawEmployment and Labour Law

Authorities must decide representations by reasoned order after assessing the applicability of cited precedents.

Mahesh Sinha vs REVENUE CBIC

CAT - ['Lucknow']JUDGMENT: September 29, 20262 MIN READSOURCE JUDGMENT
Authorities must decide representations by reasoned order after assessing the applicability of cited precedents.. Mahesh Sinha vs REVENUE CBIC. CAT - ['Lucknow']. LawLens
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The applicants, retired and serving Central Excise, Customs and CGST officers, sought a direction requiring the competent authority to consider and decide their representations (Annexure A-5) in light of specified decisions of the Hyderabad Bench of the Tribunal, the Telangana High Court, the Supreme Court and the Lucknow Bench of the Tribunal

Source reference: p. 6, paras. 2, 4

The respondents opposed the request but submitted that, if such a direction were made, three months should be allowed for deciding the representations

Source reference: p. 6, para. 3
02

Issues

Whether the respondents should be directed to consider and decide the applicants’ representations in light of the cited judgments

Source reference: p. 6, paras. 2, 4

Whether the Tribunal should determine the applicability of those judgments to the applicants’ case, or leave that determination to the competent authority

Source reference: p. 6, para. 5
03

Law Applied

The Tribunal relied on the cited decisions—Cyril Joseph and Ors. v. Union of India & Ors., O.A. No. 1089/2019 (Hyderabad Bench, 9 January 2024); the Telangana High Court’s judgment in W.P. No. 10490/2024 (9 August 2024); the Supreme Court’s judgment in SLP (C) Diary No. 59005/2024 (28 February 2025); and Ambika Prasad Tiwari v. Union of India & Ors., O.A. No. 312/2024 (Lucknow Bench, 7 May 2026)

Source reference: p. 6, para. 4

The order states no independent statutory rule or substantive legal test; it directs the competent authority to assess the applicability of those decisions and the similarity of facts when deciding the representations

Source reference: p. 6, para. 5
04

Reasoning

The Tribunal granted the requested procedural relief, taking account of the applicants’ request and the respondents’ submission that three months would be needed

Source reference: p. 6, paras. 2–4

It did not decide whether the cited judgments applied to the applicants or determine their underlying entitlement. Instead, it left both applicability and factual similarity for the competent authority to assess in a reasoned order

Source reference: p. 6, paras. 4–5
05

Holding

The Tribunal disposed of the O.A. by directing the respondents/competent authority to consider and decide the applicants’ representations in light of the cited judgments, by a reasoned order within three months of receiving a certified copy of the order, and to inform the applicants forthwith

It clarified that the authority must determine the judgments’ applicability and the similarity of facts

Source reference: p. 6, para. 5

No order as to costs was made, and any pending M.A.s were also disposed of

Source reference: p. 6
CAT - ['Lucknow']

Original Court PDF

Mahesh SinhavsREVENUE CBIC

CAT - ['Lucknow'] · September 29, 2026

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