Manoj Kumar Ray vs CGST AND CENTRAL EXCISE on 5 November 2026

ORDER

(Delivered by Hon’ble Mr. Rajnish Kumar Rai, Member (J) Mohammad Ahsan Ansari, learned counsel for the applicant and Shri Chakrapani Vatsyayan, learned counsel for the respondents, are present and heard.

2. ​ The instant original application has been filed seeking following relief: “A) To issue an order or direction to quash the order dated 13.3.2026, 16.3.2026 (Annexure A-1, A-2) and also quash some part of Establishment Order No. I/A/CCSC/45/2026 dated 12.9.2026 for promotion of Tax Assistant to the grade of Senior tax Assistant (now re-designated as Executive Assistant) for the vacancy years 2016-17 & 2017-18 whereby respondents allowed to delete the some paragraphs of aforesaid order by way of corrigendum letter dated 24.9.2026. (Annexure A-3 and A-4) passed by Assistant Commissioner, CGST & Central Excise, Lucknow Zone, Lucknow. B) To issue an order or direction commanding the respondents to include the name of applicants in the list of eligible candidates and further they be directed to conduct supplementary DPC and promoted them to the higher post in question. C) To issue an order or direction commanding the respondent to quash the impugned order whereby respondents conducted DPC held on 07.10.2015 and directed to consider the case of applicants for granting the benefits in pursuance of DPC conducted on 7.10.2015 to the applicants and granted notional joining w.e.f. 31.03.2013 alongwith all the consequential benefits at par with their juniors and batch mates and thereafter to issue an order or direction to include the name of applicants without any depression of seniority in the letter/order dated 27.02.2026 alongwith list of 108 candidates issued by Additional Commissioner, CGST & Central Excise, Lucknow Zone, Lucknow. D) To issue an order or direction commanding the respondents to prepare the fresh list including the name of applicants alongwith other eligible candidates and conduct supplementary DPC and if they are found eligible they be granted promotion on the post in question and also give all the consequential benefits attached to the post. E) To issue any other and further relief which this Hon'ble Tribunal may deem fit and proper be also awarded to the applicant. F) Cost of proceeding be awarded to the applicants.”

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3. ​ The brief facts of the case as narrated in the OA are that the applicants were selected through Combined Graduate Level (CGL) Examination, 2011 conducted by the Staff Selection Commission and were initially appointed as Tax Assistants in CGST Zone, Lucknow in the year 2013. The respondents issued a zone of consideration list for promotion to the post of Senior Tax Assistant vide letter dated 17.09.2015, wherein the applicants were placed at Sl. Nos. 29, 41 and 52 respectively. However, in the DPC held on 07.10.2015, the applicants were ignored and their juniors were considered and promoted, whereas the applicants were subsequently promoted to the post of Senior Tax Assistant on 03.11.2017. It is contended that the respondents were required to determine seniority on the basis of SSC merit/ranking rather than the date of joining, but illegally ignored the applicants while preparing the list of 108 candidates for promotion to the posts of Administrative Officer and Inspector vide order dated 27.02.2026. The applicants further challenge the promotion order dated 12.09.2026 and corrigendum dated 24.09.2026, whereby they were promoted to the post of Senior Tax Assistant (now re-designated as Executive Assistant) without protection of their existing pay, resulting in reduction of their pay. Aggrieved by their exclusion from the promotion process and reduction of pay, the applicants have filed the instant OA seeking appropriate reliefs.

4. ​ Learned counsel for the applicants submitted that the instant OA has been filed challenging the impugned order passed by the respondents in respect of the DPC conducted for promotion to the post of Executive Assistant (earlier designated as Senior Tax Assistant). He further submitted that the applicants were promoted to the post of Senior Tax Assistant in the year 2017. However, by way of the impugned order, the respondents have undertaken an exercise by taking into consideration the ad hoc promotions to the grade of Inspector made on 11.03.2026 and 13.03.2026. He further contended that the applicants are already working on the post of Senior Tax Assistant and, upon implementation of the impugned order, they are likely to be reverted,

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besides facing a reduction in their pay from Rs. 46,200/- to Rs. 41,100/-. Hence, the applicants have approached this Tribunal by way of the instant OA.

5. ​ Learned counsel for the respondents submitted that the applicants have not availed the departmental remedy available to them and have approached this Tribunal without exhausting the same. Accordingly, he prayed for dismissal of the instant OA at the admission stage itself.

6. ​ We have considered the rival submissions and gone through the entire records.

7. ​ Considering the submissions made on behalf of the parties and the nature of the dispute involved, we are of the view that the instant OA can be disposed of at the admission stage itself with a direction to the applicants to submit a comprehensive representation before Respondent No. 2/competent authority within a period of two weeks from today. Upon receipt of such representation, Respondent No. 2/competent authority is directed to consider and decide the same by passing a reasoned and speaking order within a period of eight weeks thereafter. Accordingly, the OA stands disposed of. No order as to costs.

(Manju Pandey) ​ (Rajnish Kumar Rai) Member (Administrative) ​​ Member (Judicial)

(Ashish)

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