The Union Of India vs Akash Atolia S/O Shri Jagdish ...
2022 Latest Caselaw 5643 Raj/2

         HIGH COURT OF JUDICATURE FOR RAJASTHAN
                     BENCH AT JAIPUR

              D.B. Civil Writ Petition No. 6246/2019

1.       The Union Of India, Through Secretary, Ministry Of
         Finance, Government Of India, North Block New Delhi-
         110001.


2.       Joint Secretary (Admn.), Central Board Of Indirect Taxes
         And Customs (CBIC), Government Of India, Ministry Of
         Finance, North Block, New Delhi-110001.


3.       The Chairman, Central Board Of Indirect Taxes And
         Customs     (Formerly       Known         As    CBEC),    North     Block,
         Ministry Of Finance, New Delhi-110001.


4.       The Chief Commissioner, CGST And Central Excise (Jaipur
         Zone), Ncrb, Statue Circle, Jaipur Zone, Jaipur (Raj.),
         302005.


                                                                 ----Petitioners
                                     Versus
Akash Atolia S/o Shri Jagdish Prasad Atolia, Aged About 33
Years,     Working      As     Inspector           (Central      Excise),    CGST
Commissionerate,        Jaipur       (Group-B),           R/o     Main      Market,
Laxmangarh, Alwar-301001.
                                                                 ----Respondent

Connected With D.B. Civil Writ Petition No. 6273/2019

1. The Union Of India, Through Secretary, Ministry Of Finance, Government Of India, North Block New Delhi- 110001.

2. Chairman, Central Board Of Indirect Taxes And Customs (Formerly Known As CBEC), North Block, Ministry Of Finance, New Delhi-110001.

3. Joint Secretary (Admn.) Of Government Of India, Ministry Of Finance (Department Of Revenue), North Block,

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Central Board Of Indirect Taxes And Customs (CBIC), New Delhi-110001.

4. The Chief Commissioner, CGST And Central Excise (Jaipur Zone), NCRB, Statue Circle, Jaipur Zone, Jaipur (Raj.)- 302005.

----Petitioners Versus

1. Rohit Sharma S/o Shri R.k. Sharma, Aged About 30 Years, Working As Inspector (Central Excise) CGST And CX Commissionerate JPR. (Group-B), R/o 51 Ashok Vihar, Behind Chauhan Hospital, Ambawari, Jaipur (Rajasthan).

2. Devendra Kumar S/o Shri Ram Narayan Meena, Aged About 39 Years, Working As Inspector (Central Excise) CGST Commissionerate, Jpr (Group-B), R/o South-West Block, Income Tax Colony, Q. No. 18, Alwar (Rajasthan)

----Respondents

D.B. Civil Writ Petition No. 6365/2019

1. The Union Of India, Through The Revenue Secretary, Ministry Of Finance, Government Of India, North Block, New Delhi-110001.

2. Chairman, Central Board Of Indirect Taxes And Customs (Formerly Known As CBEC), North Block, Ministry Of Finance, New Delhi-110001.

3. Dy. Secretary Of Government Of India, Ministry Of Finance (Department Of Revenue), North Block, New Delhi-110001.

4. The Chief Commissioner, CGST And Central Excise (Jaipur Zone), NCRB, Statue Circle, Jaipur Zone, Jaipur (Raj.)

----Petitioners Versus

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Angad Meena S/o Shri Khyali Ram Meena, Aged About 40 Years, Resident Of 24, Vinayak Vihar, Near Dadu Dayal Nagar, Mansarovar, Jaipur-20 Posted As Inspector (Central Excise) CGST, Audit Commissionerate, Jaipur (Raj.)

----Respondent

D.B. Civil Writ Petition No. 6375/2019

1. The Union Of India, Through The Revenue Secretary, Ministry Of Finance, Government Of India, North Block, New Delhi-110001.

2. Chairman, Central Board Of Indirect Taxes And Customs (Formerly Known As CBEC), North Block, Ministry Of Finance, New Delhi-110001.

3. Dy. Secretary Of Government Of India, Ministry Of Finance (Department Of Revenue), North Block, New Delhi-110001.

4. The Chief Commissioner, CGST And Central Excise (Jaipur Zone), NCRB, Statue Circle, Jaipur Zone, Jaipur (Raj.)- 302005.

----Petitioners Versus Vijay Singh S/o Shri Govind Dayal Singh, Aged About 40 Years, Resident Of Flat No. 307 (First Floor), Brij Vihar, Jagatpura, Jaipur-302017 Posted As Inspector (Central Excise) CGST, under The Chief Commissioner Of CGST, Jaipur Zone, Jaipur.

----Respondent D.B. Civil Writ Petition No. 6814/2019

1. Union Of India, Through Secretary, Ministry Of Finance, North Block, New Delhi. 110001

2. The Joint Secretary (Admn.), Central Board Of Indirect Taxes And Customs (CBIC), Govt Of India, Ministry Of Finance, North Block, New Delhi. 110001

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3. The Chairman, CBIC, North Block, New Delhi. 110001.

4. The Chief Commissioner, CGST And Central Excise (Jaipur Zone) NCR Building, Statue Circle, Jaipur Zone, Jaipur (Raj.) 302005.

----Petitioners Versus

1. Ram Prasad S/o Shri Renwta Ram Badarda, Aged About 29 Years, C-6, Customs Colony, Sector-7, Vidhyadhar Nagar, Jaipur. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur. Group - B

2. Udai Bhan Meena S/o Shri Mahesh Chand Meena, Aged About 32 Years, R/o C-43, Customs Colony, Sector-7, Vidhyadhar Nagar, Jaipur. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur

3. Ashok Kumar Meena S/o Shri Lallu Ram Meena, Aged About 29 Years, R/o Vpo- Guvarakalyan, Post- Silibawdi, Teh- Thanagazi Alwar. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur

4. Arihant Kumar Jain S/o Shri Lal Chand Jain, Aged About 31 Years, R/o-122 Vishwakarma Nagar-2, Maharani Farm Durgapura, Jaipur working As Inspector (Central Excise) CGST Commissionerate, Jaipur

5. Devendra Singh Rathore S/o Shri Girdhar Singh Rathore, Aged About 32 Years, R/o- CP21,22,23 Road No 1d, VKI Area Jaipur. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur

6. Om Prakash Jangid S/o Shri Ram Narayan Jangid, Aged About 34 Years, R/o-25, Kishan Colony, Outside Malpura Gate, Sanganer, Jaipur. Working As Inspector (Central Excise) CGST Audit Commissionerate, Jaipur

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7. Bhoopendra Singh Panwar S/o Shri Surendra Singh Panwar, Aged About 34 Years, R/o- 3/4 Murli Nagar, Near Sardar Farm, Murlipura, Jaipur.working As Inspector (Central Excise) CGST Commissionerate, Jaipur

8. Ajay Kumar S/o Shri Nandlal, Aged About 31 Years, Flat No. G-4, Nursery Residency, Acharya Vinoba Bhave Nagar, Vaishali Nagar, Jaipur. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur

9. Parvez Deshwali S/o Shri Imamuddin Deshwali, Aged About 30 Years, R/o 5/100, Malviya Nagar, Jaipur. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur

10. Neeraj Kumar S/o Shri Prem Singh, Aged About 28 Years, R/o- Ward No.22, Bhadra, Hanumangarh, Rajasthan, Working As Inspector (Central Excise) CGST Commissionerate, Alwar

11. Sanjay Kumar Bhamu S/o Shri Rajesh Kumar, Aged About 29 Years, R/o- C-19, Customs Colony, Sector-7, Vidhyadhar Nagar, Jaipur, Working As Inspector (Central Excise) CGST (Audit) Commissionerate, Jaipur.

12. Vikash Kumar Daiya S/o Shri Suresh Chandra Daiya, Aged About 29 Years, C-75, Customs Colony, Sector-7, Vidhyadhar Nagar, Jaipur. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur

13. Anurag Sharma S/o Shri Ramesh Chand Sharma, Aged About 31 Years, R/o- Sita Kunj, A- 62, Varun Vihar, Paldi Meena, Agra Road, Jaipur, Working As Inspector (Central Excise) CGST (Audit) Commissionerate, Jaipur.

14. Suresh Singh S/o Shri Mahavir Prasad Sunda, Aged About 29 Years, R/o- 17 Tirupati Vihar, NL Road, Kalwad Road Jaipur, Working As Inspector (Central Excise) Rajasthan

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Authority For Advance Ruling, CGST, Jaipur

15. Mahesh Kumar S/o Shri Hanuman Singh, Aged About 31 Years, R/o C-45, Customs Colony, Sector-7, Vidhyadhar Nagar, Jaipur Working As Inspector (Central Excise) CGST Commissionerate, Jaipur.

16. Ravindra Khokhar S/o Shri Laxman Singh Khokhar, Aged About 27 Years, R/o Village Ghasipura, Post- Kanwat, Tehsil-Khandela, Sikar Nagar, Jaipur, Working As Inspector (Central Excise) CGST Commissionerate, Jaipur.

----Respondents D.B. Civil Writ Petition No. 6824/2019

1. Union Of India, Through Secretary, Ministry Of Finance, North Block, New Delhi-110001.

2. The Joint Secretary (Admn.), Central Board Of Excise And Customs, Government Of India, Ministry Of Finance, North Block, New Delhi-110001.

3. The Chairman, CBEC, North Block, New Delhi-110001.

4. The Chief Commissioner, CGST And Central Excise (Jaipur Zone), NCR Building, Statue Circle, Jaipur Zone, Jaipur (Raj.)-302005.

----Petitioners Versus

1. Sudhanshu Joshi S/o Shri Nand Kishor Joshi, R/o 44, Joshi Colony, Barkat Nagar, Tonk Phatak, Jaipur Rajasthan. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur

2. Ankit Modi S/o Shri Subhash Modi, Resident Of Modiyan Ki Bawari, Near Old Station Road Alwar. Working As Inspector (Central Excise) CGST Commissionerate, Jaipur.

3. Robin Goyal S/o Shri K.k. Goyal, Resident Of 38 Ka-4,

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Jyoti Nagar, Jaipur Working As Inspector, CGST Audit Commissionerate, Jaipur.

4. Trilok Chand S/o Shri Moti Lal Gupta, Resident Of G.k.

213, Shivji Park, Alwar, Rajasthan, Working As Inspector CGST Commissionerate, Alwar.

5. Sandeep Kumar S/o Shri Jagdish Prashad, Aged About 32 Years, Working As Inspector Of Central Excise And Service Tax, Audit Commissionerate Jodhpur.

6. Devendra Jain S/o Shri Paras Chand Jain, R/o Plot No. 66, Wair House Colony, Sawai Madhopur, Rajasthan. Working As Inspector, CGST Commissionerate, Udaipur.

7. Kedar Bilonia S/o Shri Sukh Pal Bilonia, R/o C-109, Mahesh Nagar Jaipur. Working As Inspector, CGST Commissionerate, Udaipur.

8. Dharmendra Kumar S/o Shri Ransingh, R/o Village Raipur Jalan, Tehsil Kotkasim, Post Harsoli District Alwar. Working As Inspector, CGST Commissionerate, Udaipur.

9. Praveen Kumar S/o Shri Satish Chandra, Resident Of Village Bahadurwas District Jhunjhunu. Working As Inspector, CGST, Commissionerate, Udaipur.

10. Rishikesh Vaishnav S/o Shri Rajesh Kumar, Resident Of Village And Post Ladana, Tehsil Phagi District Jaipur. Working As Inspector, CGST, Commissionerate, Udaipur.

11. Kapil Dev Gupta S/o Shri Ramaratan Gupta, Resident Of 119/141O Thari Market, Agarwal Farm, Mansarover, Jaipur. Working As Inspector, CGST Commissionerate Udaipur.

12. Devanshu Khandal S/o Shri Sanwar Mal Sharma, Resident

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Of 69, Shri Ram Nagar-A, Jhotwara, Jaipur Working As Inspector, CGST Commissionerate, Udaipur.

13. Devendra Charan S/o Shri Virendra Charan, Resident Of 34/473, Kalka Mata Road, Ganesh Nagar Phada, Udaipur. Working As Inspector, CGST Commissionerate, Udaipur.

14. Rakesh Sangwan S/o Shri Jai Prakash Sangwan, Aged About 33 Years, R/o Pana Jaggar, VPO-Charki, Tehsil Ch Dadri District Bhiwani, Haryana. Working As Inspector CGST Appeals Commissionerate, Jodhpur.

15. Jaswant Vijay Singh S/o Shri Vijay Singh, Resident Of Village Chandchana, Post Rewali, Tehsil Behror District Alwar. Working As Inspector, CGST Commissionerate, Udaipur.

16. Ravi Kumar S/o Shri Pyare Lal, Resident Of Village And Post Muradpur, Tehsil Buhana, District Jhunjhunu. Working As Inspector, CGST Commissionerate, Udaipur.

17. Leeladhar Sharma S/o Shri Kanhaiya Lal Sharma, Resident Of B-49, Shri Ram Nagar, Near Maharana Pratap School, Jhotwara, Jaipur. Working As Inspector, CGST (Audit) Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 9183/2019

1. The Union Of India, Through The Revenue Secretary, Ministry Of Finance, Government Of India, North Block, New Delhi. 110001

2. Chairman, Central Board Of Indirect Taxes And Customs (Formerly Known As (CBEC), North Block, Ministry Of Finance, New Delhi. 110001

3. Dy. Secretary Of Government Of India, Ministry Of Finance (Department Of Revenue), North Block, New

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Delhi-110001

4. The Chief Commissioner, CGST And Central Excise (Jaipur Zone), NCRB, Statue Circle, Jaipur Zone, Jaipur (Raj.) 302005

----Petitioners Versus

1. Abhishek Kumar Meena S/o Shri Babu Lal Meena, Aged About 29 Years, Resident Of 9, Hanuman Nagar-II, Luniyawas, Via-Jamdoli, Agra Road, Jaipur-31 Posted As Inspector (Central Excise), Customs Commissionerate, (Prev.) Hqrs At Jaipur (Raj.)

2. Bhanwar Lal Bagoud S/o Shri Ramavtar Bagoud, Resident Of Vi-Mohini, Post-Lawa, Tehsil-Peeplu, Dist-Tonk-304504 Posted As Inspector (Central Excise) CGST Division-D, Kankroli, CGST Commissionerate Udaipur (Raj.)

3. Ashish Jain S/o Shri Mohan Lal Jain, Resident Of 301, Bony Sunrise, Durgapura, Jaipur Posted as an Inspector (Central Excise), Circle- Jaipur- B CGST Audit Commissionerate, Jaipur (Raj.)

4. Arpit Jain S/o Shri Dinesh Jain, Resident Of 163/8, Near Rashtriya Bal Mandir, Teachers Colony, Gupteshwar Road, Dausa (Raj.) Posted as an Inspector (Central Excise) CGST Commissionerate, Udaipur (Raj.)

5. Jaswant Raj Bangali S/o Shri Prem Raj Bangali, Resident Of 50, Laxmi Colony, Naya Khera, Ambabari, Jaipur Posted as an Inspector (Central Excise) CGST Commissionerate (Appeals) Jodhpur Raj.

6. Deependra Singh S/o Shri Jagdish Prasad, Resident Of Village Palthana, Dist. Sikar Posted as an Inspector (Central Excise) CGST Commissionerate, Udaipur (Raj.)

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7. Rajesh Kaliya S/o Shri Girdhari Lal, Resident Of Village Gusaikaidhani, Post- Udawas, Tehsil Jhunjhunu, Dist- Jhunjhunu (Raj.) Posted as an Inspector (Central Excise) CGST Audit Commissionerate, Jaipur (Raj.)

8. Shamsher Singh S/o Shri Ratan Singh, Resident Of Village-Bachhod, Tehsil Narnaul, Dist- Mahendragarh-(HR) Posted As An Inspector (Central Excise) CGST Commissionerate, Alwar (Raj.)

9. Surendra Kumar Sharma Son Of Shri Om Prakash Sharma, Resident Of Bhonrilal Katta Wali Gali, Khohara Para, Lalsot, Dist-Dausa (Raj.) 303503 Posted As An Inspector (Central Excise) CGST Commissionerate, Alwar (Raj.)

10. Prem Sagar S/o Shri Lala Ram, Resident Of A-142, Gol Market Residential Complex, Jawahar Nagar, Jaipur Posted As An Inspector (Central Excise) CGST Audit Commissionerate, Jaipur (Raj.)

11. Darshan Singh Solanki S/o Shri Balveer Ram Solanki, Aged 35 Years, Resident Of Ward No. 04, New Kunja, Hanumangarh (Raj.)-335512 Posted As An Inspector (Central Excise) CGST Commissionerate, Jodhpur (Raj.)

12. Govind Swami S/o Shri Sultan Swami, Aged 29 Years, Resident Of Indira Colony, Gali No. 3 FCI Road, Ward No. 27, Hanumangarh Town, Hanumangar (Raj.)-335512 Posted As An Inspector (Central Excise) CGST Commissionerate Jodhpur (Raj.)

13. Radha Mohan Meena S/o Har Sahay Meena, Resident Of Village-Brijrajpura, Sogano Ki Dhani, Tehsil- Bassi, District Jaipur (Raj.) Posted As An Inspector (Central Excise) CGST Commissionerate Jodhpur (Raj.)

14. Sunny Sharma S/o Shri Rambabu Sharma, Resident Of A-

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15, Prem Nagar Vistar, Mahi Path, Gurjar Ki Thadi, Jaipur- 302019 Posted As An Inspector (Central Excise) Customs Commissionerate (Prev.) Jodhpur, Hqrs At Jaipur (Raj.)+

15. Om Prakash Kumawat S/o Shri Lt. Ganesh Ram Kumawat, Aged About 33 Years, Resident Of Qt. No. 80/III- Customs Colony, Jyoti Nagar, Jaipur Posted As Inspector (Central Excise) Customs Commissionerate (Prev.), Jaipur (Raj.)

----Respondents

For Petitioner(s) : Mr. Kinshuk Jain, Senior Standing Counsel for CBIC For Respondent(s) : Mr. M.S. Raghav Advocate.

None for the respondents in Writ Petition Nos.6365/2019, 6375/2019 & 9183/2019.

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Judgment / Order

18/08/2022

All these petitions have been filed by the Union of India

assailing the correctness and validity of the orders passed by the

Central Administrative Tribunal, Jaipur Bench, Jaipur (for short the

'the Tribunal'), whereby, the Tribunal, relying upon the order

passed by it's Bench at Bangalore by which circular dated

20.09.2018 was quashed, has passed orders in favour of the

respondents.

Learned counsel appearing for the Union of India, at the out

set, referred to the Hon'ble Supreme Court order in the case of SK

Nausad Rahman & Ors. Versus Union of India & Ors. (Civil

Appeal No.1243 of 2022) and connected appeals decided on

10.03.2022 by which the Hon'ble Supreme Court has examined

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the validity of the said circular and has upheld the same.

According to the learned counsel for the Union of India, once

validity of the circular has been upheld by the Hon'ble Supreme

Court, the order of the Tribunal which proceeded only on the basis

that the circular was quashed by the Tribunal's Bench at

Bangalore, cannot be sustained in law and, therefore, deserves to

be set aside.

Learned counsel for the respective respondents/original

applicants would, however, submit that the Hon'ble Supreme Court

has considered and detailed the circular and has made several

observations, therefore, even if the circular is held to be legal and

operative in law, the petitioners are under an obligation to

examine their representations in the light of the order of the

Hon'ble Supreme Court.

In response of the aforesaid submission, learned counsel for

the Union of India would submit that if such representations are

made, the same shall be examined in the light of the judgment of

Hon'ble Supreme Court and appropriate order in accordance with

law will be passed at the earliest.

The orders passed by the Tribunal in these cases proceed on

the basis of the order earlier passed by the Central Administrative

Tribunal, Bangalore Bench, whereby, the circular dated

20.09.2018 was quashed. Now the validity of the said circular has

been up held by the Hon'ble Supreme Court in its order dated

10.03.2022, the orders of the Tribunal impugned in each of

petitions, cannot be allowed to stand and are, therefore, set aside.

Instead of remanding the case back to the Tribunal, keeping

in view that the grievance arise out an orders of transfer and in

view of the statement made by learned counsel for both the

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parties, we are inclined to direct the petitioner-Union of India to

examine representations of respective respondents, if submitted

before the Competent Authority within a period of one month. The

Competent Authority is directed to decide those representations in

the light of the order passed by the Hon'ble Supreme Court in the

case of SK Nausad Rahman & Ors. Versus Union of India &

Ors. (supra)., not later than three weeks from the date of

submission of the representations.

It goes without saying that in case the grievance is not

redressed/fully redressed, the respondents-applicants would be at

liberty to take recourse to such remedy as may be available to

them under the law.

Accordingly, writ petitions are allowed, with directions as

aforestated.

All the pending applications are also disposed off.

A copy of this order be placed on record of each connected

writ petition.

(VINOD KUMAR BHARWANI),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ

Sanjay Kumawat-83-89

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