CENTRAL ADMINISTRATIVE TRIBUNAL BANGALORE BENCH, BENGALURU ORIGINAL APPLICATION NO.170/00107/2023 ORDER RESERVED ON: 17.10.2025 DATE OF ORDER: 29.10.2025 CORAM:

HON’BLE MR. JUSTICE B.K. SHRIVASTAVA ..MEMBER (J) HON’BLE MR. SANTOSH MEHRA ..MEMBER(A)

1. Rajiv Kumar Singh, S/o Shri Abhay Kumar Singh, Aged about 40 years, Working as Deputy Superintendent of Police, National Investigation Agency, Hyderabad Branch Office, Survey No.41/14, Hi-Tech City-JNTU Road, Khanamet, Madhapur, Hyderabad-500 081.

(On deputation from the Olo the Principal Chief Commissioner of Central Tax, Bengaluru Zone)

2. Debasish Ghosh, S/o Shri Debesh Chandra Ghosh, Aged about 41 years, Working as Superintendent of Central Tax, Hubli Audit Circle, Hubli-580 025. 3. Alok Singh, S/o Shri Arjun Singh, Aged about 40 years, Working as Superintendent of Customs, O/o The Additional Commissioner of Customs, ICD Whitefield, Bengaluru -560066.

4. Alok Kumar Singh, S/o Shri Upendra Prasad Singh, Aged about 38 years, Working as Superintendent of Customs, O/o The Additional Commissioner of Customs, Airport & Air Cargo Complex, Devenahalli, Bengaluru -560 300.

5. Subodh Chand, S/o Shri Munni, Aged about 41 years, Superintendent Central Tax, O/o the Principal Commissioner of Central Tax, Belagavi Commissionerate, 71 Club Road, Belagavi 590 001.

6. Ashonik Kumar.

S/o Shri Munshi Lal, Aged about 45 years, Working as Superintendent of Customs, O/o the Commissioner of Customs, New Custom House, Panambur, Mangaluru-575 010.

7. Rakesh Kumar, S/o Shri Bhisham Prasad, Aged about 43 years, Working as Superintendent of Customs, O/o the Commissioner of Customs, New Custom House, Panambur, Mangaluru - 575 010.

8. Udit Baghel, S/o Shri Amir Chand Baghel, Aged about 39 years, Working as Superintendent of Central Tax, Office of the Principal Commissioner of Central Tax, GST East Commissionerate, 5th Floor, Τ.Τ.M.C./B.M.T.C. Building, Old Airport Road, Domlur, Bengaluru- 560 071.

9. Harpreet, S/o Shri Surender Kumar, Aged about 37 years, Working as Superintendent of Customs, O/o the Principal Commissioner of Customs, Airport & Air Cargo Complex. Devanahalli, Bengaluru-560 300.

10. Raju Kumar Mahto, S/o Shri Laxman Mahto, Aged about 42 years, Working as Superintendent of Central Tax, O/o the Commissioner of Central Tax, Mangalore GST Commissionerate, Mangalore.

11. Randhir Kumar Mishra, S/o Shri Ram Narayan Mishra, Aged about 40 years, Working as Superintendent of Central Tax, Office of Commissioner of Central Tax, North Commisionerate, HMT Bhavan, Ganga Nagar, Bellary Road, Bengaluru-560032.

12. Bikram Chakraborty, S/o Shri Bimal Kumar Chakraborty, Aged about 40 years, Working as Superintendent of Customs, 0/o The Commissioner of Customs, New Custom House, Panambur, Mangalore- 575 010.

13. Ashok Kumar Yadav, S/o Shri Sudarsan Yadav, Aged about 42 years, Working as Superintendent of Central Tax, 0/o the Principal Commissioner of Central Tax, GST East Commissionerate, 5th Floor, T.T.M.C./B.M.T.C. Building, Old Airport Road, Domlur, Bengaluru- 560 071 .

14. Om Shiv Ram, S/o Shri Bhanwar Lal Bairwa, Aged about 36 years, Working as Superintendent of Central Tax, 0/o The Commissioner of Central Tax, 2nd Floor, South Wing, BMTC Bus Stand Complex, Shivaji Nagar, Bengaluru -560 051. …..Applicants (By Advocate, Shri B.S.Venkatesh Kumar)

Vs.

1. Union of India represented by Secretary to Government, Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001.

2. The Chairman, Central Board of Indirect Taxes, Ministry of Finance, North Block, New Delhi-110 001.

3. The Principal Chief Commissioner of Central Tax, Bengaluru (Cadre Controlling Authority), P.B.No.5400, Central Revenue Building, Queen's Road, 6, Bangalore-560 001. ….Respondents (By Shri K.Arvind Kamath, Additional Solicitor General along with Advocate Shri S.Prakash Shetty)

O R D E R Per: Hon’ble Shri Santosh Mehra ...........Member(A)

Through this OA, the applicant has sought for the following reliefs:

“(a) Call for records of the case from the r