Shiv Pata vs CENTRAL GOODS AND SERVICES TAX on 30 October 2026

CENTRAL ADMINISTRATIVE TRIBUNAL CHANDIGARH BENCH Order Sheet Item no.: 33 M.A./2828/2025 (CHANDIGARH) [ EXECUTION ] In O.A./516/2020 FAMILY PENSION Court No.: 2 No of Adjournment: 8 Order Dated: 30/10/2026 SHIV PATA Vs CENTRAL GOODS AND SERVICES TAX

For Applicant(s) Advocate : SH.K.B.SHARMA

For Respondent(s) Advocate : SH. SANJAY GOYAL SENIOR CGSC ALONG WITH MS. PALAK SINGLA Order of The Tribunal Learned counsel for respondents has filed compliance affidavit in Court, stating that they have complied with the directions. Learned counsel for petitioner submits that although amount has been released in the account of petitioner, but the arrears of retiral benefits and family pension have been restricted to three years, prior to filing of instant OA. Notably, this OA was disposed of vide order dated 19.11.2024 on the basis of decision of this Tribunal passed in Sunaina Devi's case (Annexure A-2). Thereafter, UOI challenged the order dated 01.05.2024 passed in Sunaina Devi by way of CWP No. 34288/2024, before the Hon'ble High Court. The Hon'ble High Court vide decision dated 29.01.2025, while dismissing the CWP upheld the order of this Tribunal with certain modifications which read as under:

7. However, considering the limited prayer made by the respondents, we do not go into the said aspect and only allow the prayer as made by respondent No.1-widow who is claiming her family pension and death-cum-retiral benefits including gratuity. Accordingly, the order passed by the CAT, therefore, does not warrant any interference and the petitioners are directed to implement the orders passed by the CAT calculating his retiral benefits treating him as deemed to be regurlarized, in terms of the judgment passed by Hon’ble the Supreme Court in Uma Devi case (supra), w.e.f. 2000 and considering accordingly it is from the date of death family pension shall be released. The death-cum-gratuity and other retiral benefits, as available on the said date, shall be released in favour of respondent No.1. The family pension arrears shall also be released. The entire exercise shall be completed within a period of three months. The interest on the arrears of family pension and gratuity @ 9% per annum shall also be released to the respondent No.1.

8. With the aforesaid observations, the present writ petition is dismissed accordingly. Thereafter, the UOI has also challenged the decision dated 19.11.2024 in this OA, before the Hon'ble High Court by way of CWP No. 29303/2025. The Hon'ble High Court vide decision dated 29.09.2025 dismissed the CWP on the basis of decision of Hon'ble High Court's in Sunaina Devi's case, which has been upheld by the Hon'ble Apex Court in SLP (C) No. 27049/2025 decided on 19.09.2025. He submits that restriction of arrears is contrary to the decision passed by the Hon'ble High Court in Sunaina Devi's case as well as Shiv Pata (petitioner's) case. Respondents are directed to show the authority and power, whereby, they can restrict the pensionary benefit to three years. List for consideration on 17.12.2026.

Rashmi Saxena Sahni Member (A) Suresh Kumar Batra Member (J) Dinky Bansal ( steno 'd' )