CENTRAL ADMINISTRATIVE TRIBUNAL CORAM:

Reserved on 09.04.2026 Pronounced on 23.04 .2026 THE HON’BLE SHRI SUDHI RANJAN MISHRA, MEMBER (J)

THE HON’BLE SHRI PRAMOD KUMAR DAS, MEMBER (A)

Sandeep Yadav @ Yadav Sandeep G.M, aged about 41 years, Son of Shri Ganesh Yadav, residing at Quarter no 4, Type V (Old), Central Revenue Colony, Rajaswa Vihar, Bhubaneswar, Odisha 751007, at presently working as Deputy Commissioner, Central Goods & Services Tax, Office of the Chief Commissioner of Central Goods & Services Tax, C.R. Building, Rajaswa Vihar, Bhubaneswar, Dist. Khorda, PIN-751 007. VERSUS ……Applicant

1. Union of India represented through its Secretary (Revenue), Ministry of Finance, Department of Revenue, Central Secretariat, North Block, New Delhi-110 001.

2. The Chairperson, Central Board of Excise and Customs (CBIC), Department of Revenue, Ministry of Finance, North Block, New Delhi, PIN-110 001.

3. The Chief Commissioner, GST, Central Excise&

Customs, Bhubaneswar Zone, C.R.Building, Rajaswa Vihar, Bhubaneswar-751007.

4. Under Secretary to Govt. of India (V&L)-I, Ministry of Finance, Department of Revenue, North Block, New Dehi-110 001.

5. Shri Aseem Kumar, ADG-Cum-Inquiry Officer, DGGST, WZU,