Subhankar Mukherjee vs FINANCE on 4 November 2026

1. The Union of India, through the Secretary, Ministry of Finance, North Block, New Delhi- 110001.

2. The Chairman, Central Board of Indirect Taxes and Customs (CBIC), North Block, New Delhi- 110001.

3. The Chief Commissioner, CGST & CX, Ranchi Zone, Patna.

4. The Principal Commissioner, CGST & CX, Jamshedpur Commissionerate.

……..Respondents

For Applicant:-

Mr. Rishikesh Giri For Respondents:-

Mr. Pravin Kumar Pandey, ASC

Digitally signed by Sonali Lal Sonali Lal

ORDER (ORAL)

PER:- MR. KUMAR RAJESH CHANDRA, MEMBER[A]

The applicant has approached this Tribunal under Section 19 of the Administrative Tribunals Act, 1985 praying for the following relief: “I. For direction upon the respondents to fix the notional date of appointment of the applicant as Tax Assistant at least w.e.f. 31.12.2010, the date on which the batchmate were given joining as because due to latches on the part of the respondent appointment was given on 01.03.2012, which tantamounts to violation of Article 14 and 16 of the Constitution of India.

II. To direct the respondents to grant notional promotion to the applicant to the grade of Inspector w.e.f. 01.01.2018(or in the alternative w.e.f. 01.01.2021, as indicated by the DPC minutes and granted to junior officers), in accordance with the protection clause under DoPT OM dated 31.12.2010 and the CBIC clarification dated 16.05.2023.

III. To direct the respondents to revise and re-fix the applicant’s seniority in the grade of Inspector, placing him above the newly joined Direct Recruit Inspectors of the 2022 batch, in strict compliance with the judgment of the Hon’ble Supreme Court in K. Meghachandra Singh & Ors. Vs. Ningam Siro & Ors. (Civil Appeal No. 8833-8835 of 2019).

IV. To quash and set aside the impugned seniority list(s) from the year 2023 onwards, to the extent that it arbitrarily grants seniority to Direct Recruits w.e.f. 01.01.2022, thereby placing them above the applicant who was promoted on 20.04.2022. V. To direct the respondents to grant all consequential benefits to the applicant arising out of the notional promotion and revised seniority, including the re- fixation of pay and payment of arrears.”

2. Heard learned counsel for the parties.

3. After arguing the matter for some time, learned counsel for the applicant submits that the ends of justice would be met if the applicant's representation dated 22.05.2026 (Annexure-A/7) is considered and decided by the respondent authorities/competent authority within a stipulated period, in accordance with the applicable rules, regulations and procedure. Digitally signed by Sonali Lal Sonali Lal

4. Learned counsel for the respondents, Mr. Pravin Kumar Pandey, who has appeared upon receipt of an advance copy of the OA, has raised a preliminary objection regarding the maintainability of the instant OA, particularly on the ground of delay in its filing.

5. In view of the submissions made by learned counsel for the parties, I deem it appropriate to dispose of the instant OA with a direction to the respondent authorities/competent authority to consider and decide the pending representation of the applicant dated 22.05.2026 (Annexure-A/7) within a period of 90 days from the date of receipt of a certified copy of this order, by passing a reasoned and speaking order in accordance with the applicable rules, regulations and law.

6. Needless to mention that this Tribunal has not expressed any opinion on the merits of the claim of the applicant. The preliminary objection raised by learned counsel for the respondents regarding the maintainability of the OA on the ground of delay in its filing is duly taken on record. Learned counsel for the respondents has, however, expressed no objection to the disposal of the representation by the competent authority, without prejudice to the aforesaid objection.

7. It is made clear that, in the event the representation of the applicant is rejected and the applicant chooses to seek further adjudication of his grievance before the appropriate forum, all questions on merits as well as the issue of delay and maintainability shall remain open for consideration in accordance with law. Digitally signed by Sonali Lal Sonali Lal

8. With the above directions, the OA stands disposed of. There shall be no order as to costs.

Sd/-

(Kumar Rajesh Chandra)

Member (A)

/sonali/

Digitally signed by Sonali Lal Sonali Lal