Government employees entitled to equal benefits of enhanced pay scale with retrospective notional effect.

The applicant, Tapankumar N. Bhandyopadhyay, a retired Superintendent of Central GST & Central Excise, filed an Original Application (OA) challenging the denial of the benefit of an upgraded pay scale with retrospective effect from 01.01.1996, instead of 21.04.2004

An application for condonation of delay (M.A. No. 105/2026) was also filed and allowed

The applicant contended that similarly placed Inspectors/Superintendents had been granted this benefit based on judgments from the Hon'ble Apex Court, High Courts, and various co-ordinate Benches of the Tribunal

Furthermore, the Department of Revenue, Central Board of Indirect Taxes & Customs, in an order dated 24.11.2025, had extended this benefit to other applicants, albeit on an 'in personam' basis

The applicant's representation for the same benefit was rejected via an order dated 09.01.2026

Whether the applicant, a retired Superintendent, is entitled to the benefit of an upgraded pay scale with effect from 01.01.1996, notionally, with consequential benefits, given that similarly situated officers have received such a benefit based on court orders

The Tribunal primarily relied on judicial precedents established by the Hon'ble Apex Court in SLP No. 59005/2024 (Union of India Vs. R Siva Shankara Sastry) dated 28.02.2025, which upheld the judgment of the Hon'ble High Court of Telangana in Writ Petition No. 10490 of 2024 (Union of India Vs. R Siva Shankara Sastry) dated 09.08.2024

It also referenced its own previous orders in OA No. 411/2025 dated 16.12.2025, along with similar directions issued by various co-ordinate Benches of the Tribunal, which directed the extension of enhanced pay scales to Inspectors/Superintendents from 01.01.1996

The principle of equal treatment for government employees, as enshrined in Articles 14 and 16 of the Constitution of India, was implicitly applied

The Tribunal found that the denial of the upgraded pay scale to the applicant was inconsistent with previous judgments and departmental orders favoring similarly situated individuals

It noted that the issue of granting an enhanced pay scale from 01.01.1996 to Inspectors/Superintendents had attained finality, with the respondents themselves extending this benefit to other officers in compliance with judicial directives

Specifically, the Tribunal had partly allowed OA No. 411/2025, directing the extension of the enhanced pay scale notionally from 01.01.1996, in light of the Supreme Court upholding the Telangana High Court's judgment on the matter

The respondents' counsel also acknowledged that the applicant's case should be dealt with similarly to other identical OAs where orders were passed

Therefore, the Tribunal concluded that equal treatment dictated the extension of the same benefit to the applicant

This direction was to be implemented without the influence of the order dated 09.01.2026, and in line with the Tribunal's order in OA No. 411/2025 and subsequent upholding by the Hon'ble Apex Court

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