CAT - ['Cuttack']
Health and Medical LawAdministrative and Public Law

Genuine emergency medical treatment cannot be denied reimbursement solely on technical grounds or rigid package rates.

BASANTA KUMAR PANDA vs ACCOUNTANT GENERAL

CAT - ['Cuttack']JUDGMENT: September 18, 20263 MIN READSOURCE JUDGMENT
Genuine emergency medical treatment cannot be denied reimbursement solely on technical grounds or rigid package rates.. BASANTA KUMAR PANDA vs ACCOUNTANT GENERAL. CAT - ['Cuttack']. LawLens
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The applicant, an Assistant Accounts Officer under the Principal Accountant General (A&E), Odisha, contracted COVID-19 and was admitted to Kalinga Hospital Ltd., Bhubaneswar, an empanelled CGHS hospital, from 28 April 2021 to 9 May 2021.

Source reference: p. 2 / para. 2

He paid medical expenses of ₹1,30,334 and claimed reimbursement from the respondents.

Source reference: p. 2 / para. 2

The respondents reimbursed only ₹46,812, leaving a balance of ₹83,522.

Source reference: p. 4 / para. 3

The respondents justified the deduction by relying on the Central Government’s COVID-19 package rates under the Ministry of Health and Family Welfare Office Memorandum dated 10 July 2020 and the Government of Odisha’s letter dated 22 April 2021.

Source reference: p. 3–4 / paras. 3, 5

The applicant’s representations and request for reconsideration were rejected, including by communications dated 16 August 2021, 9 December 2021 and 17 February 2022.

Source reference: p. 4–7 / paras. 3–6

He therefore filed the present Original Application seeking quashing of those communications and reimbursement of the balance amount.

Source reference: p. 2 / para. 1
02

Issues

Whether the respondents were justified in restricting the applicant’s COVID-19 medical reimbursement to ₹46,812 on the basis of prescribed package rates and refusing the balance claim of ₹83,522?

Source reference: p. 3–7 / paras. 3–7

Whether the applicant’s claim was required to be reconsidered by an appropriate high-powered committee, applying the principles governing genuine and emergency medical treatment and the right to medical care?

Source reference: p. 9–19 / paras. 8–12
03

Law Applied

The Tribunal applied the Government of India’s COVID-19 reimbursement guidelines contained in the Ministry of Health and Family Welfare, Directorate General of CGHS Office Memorandum dated 10 July 2020, read with the Government of Odisha Health and Family Welfare Department letter dated 22 April 2021.

Source reference: p. 3–7 / paras. 3, 5–7

It also relied on Shiva Kant Jha v. Union of India, (2018) 16 SCC 187, for the principle that medical reimbursement cannot be denied on technical grounds where the factum and genuineness of treatment are established, particularly in an emergency; the patient’s right to medical care must be interpreted consistently with Article 21 of the Constitution.

Source reference: p. 11–14 / para. 10

The Tribunal further relied on Kanak Lata Dash v. Union of India & Others, O.A. No. 12 of 2022, where it directed consideration of the claim by an appropriate committee in light of Shiva Kant Jha.

Source reference: p. 9–15 / paras. 8–10

It also referred to Anirudh Prataprai Nansi v. State of Maharashtra, 2025 SCC OnLine Bom 2391, for the principle that exceptional and deserving medical cases should not be rejected through a narrow or mechanical application of fixed reimbursement rates, and that constitutional powers may be exercised to protect the right to life.

Source reference: p. 15–18 / para. 11
04

Reasoning

The Tribunal found that the applicant’s treatment for COVID-19 was genuine and that the respondents did not dispute either the treatment or the expenditure incurred.

Source reference: p. 5–8 / paras. 5–7

Although the respondents relied on the prescribed COVID-19 package rates and contended that certain charges were inadmissible, the Tribunal held that the reimbursement claim required consideration beyond a purely technical application of the rates.

Source reference: p. 5–8 / paras. 5–7

Applying Shiva Kant Jha, the Tribunal emphasised that the relevant inquiry is whether treatment was actually undertaken and supported by medical records, rather than whether every component of the expenditure falls within a rigid tariff.

Source reference: p. 11–14 / para. 10

The Tribunal considered the present case materially similar to Kanak Lata Dash, in which a medical reimbursement claim was directed to be examined by an appropriate committee in accordance with the constitutional and humanitarian principles governing medical care.

Source reference: p. 9–15 / paras. 8–10

It therefore declined to uphold the respondents’ mechanical rejection and held that the applicant’s claim should be reconsidered by the competent committee with due regard to the genuine nature of the treatment, the emergency circumstances and the law laid down by the higher courts.

Source reference: p. 18–19 / para. 12
05

Holding

The Tribunal allowed the Original Application in substance and directed the respondents to place the applicant’s claim before the appropriate committee constituted in accordance with the principles stated in Shiva Kant Jha.

The committee was directed to reconsider and settle the applicant’s claim for full reimbursement, including the balance amount of ₹83,522, in accordance with law and the cited judicial principles.

Source reference: p. 18–19 / para. 12

The entire process, including reimbursement if recommended, was directed to be completed preferably within six weeks from receipt of the order.

Source reference: p. 18–19 / para. 12

The O.A. was accordingly disposed of, with no order as to costs; pending miscellaneous applications, if any, were also disposed of.

Source reference: p. 19 / para. 12
06

Acts & Sections Cited

1 provisions across 1 statute referred to in this judgment. Each provision opens on LawLens.

Administrative Tribunals Act, 19851

CAT - ['Cuttack']

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BASANTA KUMAR PANDAvsACCOUNTANT GENERAL

CAT - ['Cuttack'] · September 18, 2026

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