CAT - ['Kolkata']

Entitlement to retrospective up-graded pay-scales on notional basis from January 1, 1996 for similarly situated central employees.

Abhijit Dasgupta vs Central Goods and Services Tax (CGST)

CAT - ['Kolkata']JUDGMENT: May 04, 20262 MIN READSOURCE JUDGMENT
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The sixty-five applicants, serving as Inspectors and Superintendents/Appraisers in the Department of Revenue, filed an application under Section 19 of the Administrative Tribunals Act, 1985.

Source reference: p.3

They challenged Office Memorandum No. F. No. 6/37/98-IC dated 21.04.2004, which granted upgraded pay scales (Rs. 6500-10500 and Rs. 7500-12000) effective only from 21.04.2004 rather than 01.01.1996.

Source reference: p.3

The applicants contended that this treatment was arbitrary and discriminatory and sought parity with the relief granted in a previous judgment of the same Tribunal dated 03.11.2025 in O.A. No. 2001 of 2024.

Source reference: p.3, 4

While their representations were pending with the respondent authorities, the applicants approached the Tribunal for a time-bound direction for consideration.

Source reference: p.4
02

Issues

1. Whether the applicants are entitled to the benefit of upgraded pay scales on a notional basis from 01.01.1996 to parity with the judgment in O.A. No. 2001 of 2024?

Source reference: p.3, para. 5

2. Whether the respondent authorities are obligated to dispose of the applicants' pending representations in a reasoned and time-bound manner?

Source reference: p.4, para. 7
03

Law Applied

Section 19 of the Administrative Tribunals Act, 1985, which governs the filing of applications for Redressal of grievances.

Source reference: p.3

Rule 4(5)(a) of the CAT (Procedure) Rules, 1987 regarding joint prosecution of a single application by multiple persons with a common interest.

Source reference: p.4

The doctrine of parity in service jurisprudence, specifically relating to the extension of benefits granted to "similarly situated" employees under previous judicial orders, such as the judgment in O.A. No. 2001 of 2024.

Source reference: p.4
04

Reasoning

The Tribunal noted that the applicants’ grievance centered on being denied the retrospective benefit of upgraded pay scales from 1996, despite such benefits being granted to others in previous litigation.

Source reference: p.3

During arguments, the applicants limited their prayer to a direction for the respondents to consider their pending representations in light of the Tribunal's earlier decision dated 03.11.2025.

Source reference: p.4, para. 5

The Tribunal observed that since the matter involved a question of being "similarly situated" to previous successful litigants, the competent authority was the appropriate body to fact-check and apply the precedent.

Source reference: p.4, para. 7

The Tribunal did not adjudicate on the merits of the pay scale claim but focused on the procedural necessity of a reasoned administrative decision.

Source reference: p.4, para. 7
05

Holding

The Tribunal disposed of the O.A. at the admission stage without a cost order with a direction to the competent respondent authority to consider the applicants' representations.

The authority must issue a reasoned and speaking order and extend the benefits within four months of receipt of the order, provided the applicants are found to be similarly situated to the petitioners in O.A. No. 2001 of 2024.

Source reference: p.4, para. 7
CAT - ['Kolkata']

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Abhijit DasguptavsCentral Goods and Services Tax (CGST)

CAT - ['Kolkata'] · May 04, 2026

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