Equal treatment demands similar pay scale benefits for similarly placed officers.

The applicant, Praresh V. Parikh, an Assistant Commissioner who previously worked as an Appraiser, filed the present Original Application (OA) challenging the denial of the upgraded pay scale benefit effective from January 1, 1996.

His representation was rejected by an order dated October 15, 2025.

The applicant contended that similarly placed Inspectors/Superintendents of Central GST & Central Excise had been granted this benefit, and various court orders had directed the extension of this enhanced pay scale from January 1, 1996, instead of April 21, 2004.

The Department of Revenue, Central Board of Indirect Taxes & Customs, in its order dated November 24, 2025, had implemented court orders for other applicants, but on an 'in personam' basis.

The delay in filing the OA was condoned through MA No. 98/2026.

Whether the applicant, being similarly situated to other Inspectors/Superintendents, is entitled to the benefit of an upgraded pay scale with effect from January 1, 1996, instead of April 21, 2004.

The Tribunal primarily considered the principle of equal treatment under Articles 14 and 16 of the Constitution of India, emphasizing that benefits extended to similarly placed government employees should be uniformly applied.

It relied on precedents set by the Hon’ble Apex Court's order dated February 28, 2025, in SLP No. 59005/2024 (Union of India Vs. R Siva Shankara Sastry), which upheld the Telangana High Court's judgment dated August 9, 2024, in Writ Petition No. 10490 of 2024 concerning the same issue of enhanced pay scale.

Additionally, the Tribunal noted its own previous orders in similar OAs, including OA No. 411/2025, which directed the extension of the enhanced pay scale benefit from January 1, 1996.

The Tribunal found that the core grievance of the applicant—denial of the upgraded pay scale from January 1, 1996—was identical to claims previously accepted by the respondents and upheld by higher courts and coordinate benches.

Specifically, the Hon'ble Apex Court had affirmed the grant of this benefit in the case of R. Siva Shankara Sastry, which the Tribunal had relied upon in OA No. 411/2025.

Despite previous orders from various coordinate benches and the Department of Revenue's order dated November 24, 2025, acknowledging the entitlement for similar officers, the benefit was extended on an 'in personam' basis, leading to the applicant's exclusion.

The respondent's counsel also conceded that since prior identical matters had been decided, the applicant's case warranted similar treatment.

The rejection of the applicant's representation on October 15, 2025, was deemed contrary to Article 14 and 16 of the Constitution as well as established judgments.

Given that the applicant was undisputedly a similarly placed officer, the Tribunal concluded that equal treatment was required.

It directed the respondents to extend the benefit of the enhanced pay scale to the applicant on a notional basis, effective from January 1, 1996, with all consequential benefits, disregarding the order dated October 15, 2025.

The respondents were instructed to implement this direction expeditiously, preferably within 60 days from the receipt of the certified copy of the order, and to inform the applicant of the decision.