- 1 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF MARCH, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT PETITION No.1803 OF 2021 (S-CAT) C/W WRIT PETITION No.1141 OF 2021 (S-CAT) WRIT PETITION No.7332 OF 2021 (S-CAT) WRIT PETITION No.9493 OF 2021 (S-CAT) WRIT PETITION No.9554 OF 2021 (S-CAT) WRIT PETITION No.9555 OF 2021 (S-CAT) WRIT PETITION No.9698 OF 2021 (S-CAT) WRIT PETITION No.10138 OF 2021 (S-CAT) WRIT PETITION No.11137 OF 2021 (S-CAT) WRIT PETITION No.11181 OF 2021 (S-CAT) WRIT PETITION No.11196 OF 2021 (S-CAT) WRIT PETITION No.11203 OF 2021 (S-CAT) WRIT PETITION No.11219 OF 2021 (S-CAT) WRIT PETITION No.11265 OF 2021 (S-CAT) WRIT PETITION No.11304 OF 2021 (S-CAT) WRIT PETITION No.11308 OF 2021 (S-CAT) WRIT PETITION No.11360 OF 2021 (S-CAT) WRIT PETITION No.11361 OF 2021 (S-CAT) Digitally signed by VINUTHA B S Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS WRIT PETITION No.11362 OF 2021 (S-CAT) WRIT PETITION No.11387 OF 2021 (S-CAT) WRIT PETITION No.11665 OF 2021 (S-CAT) WRIT PETITION No.11710 OF 2021 (S-CAT) WRIT PETITION No.11883 OF 2021 (S-CAT) WRIT PETITION No.11892 OF 2021 (S-CAT) WRIT PETITION No.12033 OF 2021 (S-CAT) WRIT PETITION No.12310 OF 2021 (S-CAT) WRIT PETITION No.12363 OF 2021 (S-CAT) WRIT PETITION No.12449 OF 2021 (S-CAT) IN WP No.1803/2021 BETWEEN: 1. UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI 110001, (REPRESENTED BY SECRETARY DEPARTMENT OF EXPENDITURE) 2. THE GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CBIC, NORTH BLOCK, PRINCIPAL BENCH, NEW DELHI 110001, REP. BY ITS CHAIRMAN. 3. THE UNION OF INDIA, MINISTRY OF PERSONNEL P G AND PENSION, NORTH BLOCK, NEW DELHI 110001. (REPRESENTED BY SECRETARY DOPT) - 3 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 4. THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS CBIC, AGCR BUILDING, I P ESTATE, NEW DELHI 110002. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, P. B. No.5400, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001. …PETITIONERS (BY SRI B. PRAMOD, CGC) AND: 1. M. K. NARAYAN, AGED ABOUT 63 YEARS, S/O LATE SHRI M. A. KRISHNAKUMAR, RESIDING AT FLAT 'C', GROUND FLOOR, 7 HILLS EXCELLENCLY, 33, 2ND CROSS, SBM COLONY, BRINDAVAN NAGAR, MATHIKERE, BENGALURU 560054. …RESPONDENT (BY SRI M.A. NARAYANA, ADVOCATE FOR C/R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 04.03.2020 PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH AT ANNEXURE-A BY HOLDING IT TO BE CONTRARY TO THE MACP SCHEME AND DECLARE IT TO BE ILLEGAL, ARBITRARY AND UNTENABLE. IN WP No.1141/2021 BETWEEN: 1. UNION OF INDIA, REPRESENTED THROUGH THE REVENUE SECRETARY - 4 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS MINISTRY OF FINANCE REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560001. 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX C R BUILDING, QUEENS ROAD BENGALURU-560001 ...PETITIONERS (BY SRI B. PRAMOD, CGC) AND: 1. V. S. PATILKULKARNI AGED ABOUT 61 YEARS, S/O SHIVANAGOUDA RESIDING AT No.54, 9TH MAIN, 21ST CROSS - 5 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS N S PALYA, BTM 2ND STAGE BENGALURU-560076. ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A. No.170/01836/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.7332/2021 BETWEEN: 1. UNION OF INDIA, REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE, REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110 001 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI - 110 001 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD BENGALURU - 560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI - 110 001 - 6 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK, NEW DELHI - 110 001 ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. D P UMADEVI AGED ABOUT 62 YEARS, W/O S N SREKANTAIAH R/AT No.167, BALAJI REGENCY 1ST FLOOR, 1ST MAIN, CANARA BANK COLONY, NAGARABHAVI ROAD BENGALURU - 560 072 ...RESPONDENT (BY SRI M.A. NARAYANA, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01845/2018 AT ANNEXURE-A IS ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.9493/2021 BETWEEN: 1. UNION OF INDIA, REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, - 7 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI B. PRAMOD, ADVOCATE) AND: 1. K G RAVINDRA AGED ABOUT 62 YEARS, S/O K G GONAPPA, R/AT NO.120, 1ST CROSS, - 8 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 1ST MAIN, VINAYAKA LAYOUT, HEBBAL, KEMPAPURA, BENGALURU-575004. ...RESPONDENT (BY SRI B. S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.No.170/01839/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.9554/2021 BETWEEN: 1. UNION OF INDIA, REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001. - 9 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI. B. PRAMOD, CGC) AND: 1. SRI D M SOORI, AGED ABOUT 62 YEARS, S/O M P SOORI, ASST.COMMISSIONER, R/AT SAVERA BEJAIKOTEKANI ROAD, MANGALURU-575004. ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA.No.170/01837/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.9555/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, - 10 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001 5. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 6. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI B PRAMOD, CGC) AND: 1. SRI N. MANIVANNAN AGED ABOUT 63 YEARS, S/O K C NATESAN RESIDING AT No.2 EC-102 OMBR LAYOUT, CHIKKABANASWADI BENGALURU-560043 ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE) - 11 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA.No.170/01834/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.9698/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 - 12 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI B PRAMOD., CGC) AND: 1. K. JAYASIMHA, AGED ABOUT 61 YEARS, S/O K. S. KRISHNAMURTHY, R/AT No.75/3, NAVANEETHA APARTMENT, KAVILAKSHMISHA ROAD, V. V. PURAM, BENGALURU-560004. ...RESPONDENT (BY SRI. VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01833/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.10138/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001 2. THE CHAIRAMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, - 13 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI B PRAMOD., CGC) AND: 1. PRAMOD MANNUR S/O N T MANNUR AGED 62 YEARS, RESIDING AT No.247 17TH CROSS, 3RD BLOCK, RAJAJINAGAR, BANGALORE-560010. ...RESPONDENT (SERVED AND UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR - 14 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.No.170/01838/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11137/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE, REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110 001 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI - 110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU - 560 001 5. THE SECERTARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI - 110 001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. 7. THE SECRETARY, MINISTRY OF FINANCE - 15 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI - 110 001 ...PETITIONERS (BY SRI B PRAMOD, CGC) AND: 1. SRI. S. S. GAYAKWAD, S/O SAMBHAJIRAO TULASIRAM GALKWAD, AGED 66 YEARS, R/AT B1 FLAT No.102, AVON HOUSING COOPERATIVE SOCIETY, KHADAKAKPADA NEAR AXIS BANK, KALYAN (WEST), MUMBAI - 421 301. ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/0186/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11181/2021 BETWEEN: 1. UNION OF INDIA, REPRESENTED THORUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001 - 16 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI B. PRAMOD, ADVOCATE) AND: 1. SRI GURURAJ ATGUR S/O RAMACHANDRA RAO, AGED 63 YEARS, ASST. COMMISSIONER (RETD) R/AT FLAT No.318, 3RD FLOOR, SLV AND V6, GOLDEN NEST APARTMENT, PART B 21ST MAIN, NAGADEVANAHALLI, MARIAPPANPALYA, (INSIDE SIDDHAGANGA ARCH) BENGALURU-5600560. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS - 17 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01849/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11196/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THORUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001. 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001. 7. THE SECRETARY MINISTRY OF FINANCE, - 18 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI B PRAMOD, CGC) AND: 1. SRI ASHOK KUMAR MUDHOL S/O ISHWARAPPA K MUDHOL, AGED 64 YEARS, ASST. COMMISSIONER,(RETD) R/AT ANUGRAHA, FLAT No.108, MADHURA FLATS-II, MADHURA ESTATE, KESHWAPUR, HUBBALLI-580023 ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01852/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11203/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. - 19 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 5. THE SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINGING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING, QUEENS ROAD, BENGALURU-560 001. 7. THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. ...PETITIONERS (BY SRI B. PRAMOD, CGC) AND: 1. SRI ASHOK VITTAL RAO MANE S/O VITTHALRAO, AGED 66 YEARS, ASST. COMMISSIONER (RETD) R/AT FLAT No.203, RAM SRIDHAR APARTMENT, 9TH MAIN, 2ND CROSS, BTM LAYOUT 2ND STAGE, BENGALURU-560 076. ...RESPONDENT (BY SRI. VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL - 20 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01847/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11219/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX CR BUILDING, QUEENS ROAD, BENGALURU-560 001. 4. THE COMMISSIONER, CENTRAL TAX CR BUILDING, QUEENS ROAD, BENGLAURU-560 001. 5. THE SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINGING, NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, CR BUILDING, QUEENS ROAD, BENGALURU-560 001. - 21 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. SRI U. B. CHANDRASHEKARA S/O G.BASAVE GOWDA, AGED 65 YEARS, R/AT D 4124/A 27 SREE KALMARDEESHWARA KRUPA 14TH CROSS, 2ND MAIN, SIDDAVEERAPPA LAYOUT, DAVANAGERE-577 004. ...RESPONDENT (BY SRI. VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01844/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11265/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, - 22 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 4. THE COMMISSIONER CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 5. THE SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 7. THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. K R SRIDHARA, S/O K.RAMASWAMY, AGED 63 YEARS, ASST. COMMISSIONER (RETD) R/AT 303, 5TH MAIN, SLV AND V6, GOLDEN NEST APARTMENT, H BLOCK, RAMAKRISHNANAGARA, MYSURU-570 022. ...RESPONDENT (BY SRI M.A. NARAYANA, ADVOCATE) - 23 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01851/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11304/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE, REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110 001 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, REVENUE DEPARTMENT NORTH BLOCK, NEW DELHI - 110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. 4. THE COMMISSIONER CENTRAL TAX C R BUILDING, QUEENS ROAD BENGALURU - 560 001 5. THE SECERTARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI - 110 001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. - 24 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK, NEW DELHI - 110 001. ...PETITIONERS (BY SRI. B. PRAMOD, CGC) AND: 1. SRI GANAPATHI BHAT PRASAD S/O GANGHAR G., AGED 63 YEARS ASST. COMMISSIONER (RETD), R/AT S2 No.52, KUBERA ENCLAVE 2ND CROSS, BHUVANESHWARI NAGAR, HEBBAL, BENGALURU - 560 024 ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.No.170/01848/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11308/2021 BETWEEN: 1. UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENTOF EXPENMDITURE, NORTH BLOCK NEW DELHI - 110001 REPRESENTED BY ITS SECRETARY DEPT OF EXPENDITURE 2. GOVERNMENT OF INDIA MINISTRY OF FINANCE - 25 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS CBIC NORTH BLOCK, NEW DELHI - 110001 REP BY CHAIRMAN 3. THE UNION OF INDIA MINISTRY OF PERSONNEL PG AND PENSION, NORTH BLOCK NEW DELHI - 110001 REP BY ITS SECRETARY DOPT 4. THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS CBIC, AGCR BUILDING, IP ESTATE, NEW DELHI - 110002. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, P B No.5400, C R BUILDING, QUEENS ROAD, BENGALURU - 560001. 6. THE PAY AND ACCOUNTS OFFICER, CUSTOMS AND CENTRAL EXCISE 1ST FLOOR, ANNEXE II, C. R. BUILDING, QUEENS ROAD BENGALURU - 560001 ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. SRI H. K. MUNEGOWDA, S/O C KEMPAIAH, AGE 66 YEARS RESIDING AT No.1537, 1ST MAIN ROAD, JUDICIAL LAYOUT, GKVK POST, BENGALURU - 560065, (RETIRED ASSISTANT COMMISSIONER OF CENTRAL EXCISE) ...RESPONDENT (BY SRI M.A. NARAYANA, ADVOCATE) - 26 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01621/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11360/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001. 4. THE COMMISSIONER, CENTRAL TAX C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001. 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110 001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001. - 27 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. ...PETITIONERS (BY SRI B. PRAMOD, CGC) AND: 1. SRI. K. S. VENKATESH MURTHY S/O. K. SHANKARAIAH, AGED ABOUT 63 YEARS, ASST. COMMISSIONER (RETD), RESIDING AT ANANYA, DOOR No.4-466B, NAVAGRAHA COLONY, ALEVOOR ROAD, MANIPAL-576 104. ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGLAORE BENCH IN O.A. No.170/01850/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11361/2021 BETWEEN: 1. UNION OF INDIA, REPRESENTED THORUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001. - 28 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001. 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 4. THE COMMISSIONER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 7. THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI B. PRAMOD, CGC) AND: 1. G B JAGADISHA, S/O BASAPPA, AGED 66 YEARS, R/AT ANUGRAHA , 4TH MAIN, TARALUBALU, BADAVANE, VIDYANAGAR, DAVANAGERE-577005. ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE) - 29 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGLAORE BENCH IN O.A. No.170/01846/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11362/2021 BETWEEN: 1. IN WP No.11362/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 5. THE SECRETARY, DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560 001. - 30 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. SRI S V SRINIVASAN, S/O S.V.CHARI, AGED 65 YEARS, R/AT 48, SHOP STREET, NEAR K.R.COLONY BUS STOP BASAVANAGUDI BENGALURU-560 004. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGLAORE BENCH IN O.A. No.170/01853/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11387/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI 110001. - 31 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI 110001. 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU 560001. 4. THE COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU 560001. 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI 110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI 110001. ...PETITIONERS (BY SRI B. PRAMOD, CGC) AND: 1. SRI.L.RAJASHEKAR S/O LAKSHMAIAH, AGED 63 YEARS, RESIDING AT No.3, AMMA, 1ST MAIN, 2ND BLOCK, THYAGARAJANAGAR, BENGALURU 560028 ...RESPONDENT (BY SRI VENKATESH KUMAR B.S., ADVOCATE) - 32 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/017704/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11665/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUTH THE REVENUE SECRETARY MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110001 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, REVENUE DEPARTMENT NORTH BLOCK, NEW DELHI-110001 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD BENGALURU-560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING QUEENS ROAD, BENGALURU-560001 - 33 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK, NEW DELHI-110001 ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. SRI T CHANDRAMOULI S/O T NARAYANA AGED ABOUT 63 YEARS R/A No.7, 1ST MAIN WARD OFFICE ROAD SANJAYNAGAR BENGALURU-560094 ...RESPONDENT (BY SRI. VENKATESH KUMAR B.S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01857/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.11710/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, - 34 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 5. THE SECRETARY, DEPARTMENT OF PERSONEL AND TRAINING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING, QUEENS ROAD, BENGALURU-560 001. 7. THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. ...PETITIONERS (BY SRI B PRAMOD, CGC) AND: 1. MR. JAMES S D'SOUZA S/O SHAHU S D'SOUZA, AGED 66 YEARS, ASST. COMMISSIONER (RETD), R/AT 366, 6TH CROSS, 28TH MAIN, BTM LAYOUT, 2ND STAGE, BENGALURU-560 076. ...RESPONDENT (BY SRI VENKATESH KUMAR B. S., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS - 35 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01854/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHME. IN WP No.11883/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560001. 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 7. THE SECRETARY MINISTRY OF FINANCE, - 36 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001 ...PETITIONERS (BY SRI B. PRAMOD, ADVOCATE) AND: 1. B H NANDISH, S/O HONNAPPAGOWDA AGED 63 YEARS ASST COMMISSIONER (RETD) RESIDING AT 86, 6TH CROSS ROAD FURTHER EXTENTION OF MAHALAKSHMI LAYOUT BENGALURU-560 086. ...RESPONDENT (BY SRI. NARAYANA M. A., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01841/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME IN WP No.11892/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, - 37 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER , CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 4. THE COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001. ...PETITIONERS (BY SRI B. PRAMOD., CGC) AND: 1. SRI S. B. SHINGENAVAR, S/O BHEEMAPPA AGED 66 YEARS RESIDING AT No.317, BHAGEERATHI DHAM, 1ST ADDITIONAL MAIN ROAD, BHARATHI NAGAR, DHARWAD-580 001. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) - 38 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01855/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.12033/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001. 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECTOR AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER , CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560001. 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. - 39 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001 ...PETITIONERS (BY SRI. B PRAMOD, ADVOCATE) AND: 1. MR. V. V. JOSEPH BABU, S/O V C VARGHESE, AGED ABOUT 61 YEARS, RESIDING AT No.877, 8TH MAIN, 13TH CROSS, SARASWATHYPURAM, MYSORE-570 009. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNBNAL, BANGALORE BENCH IN OA No.170/01832/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.12310/2021 BETWEEN: 1. UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-11001 REP BY ITS SECRETARY, DEPARTMENT OF EXPENDITURE 2. GOVERNMENT OF INDIA MINISTRY OF FINANCE, - 40 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS CBIC NORTH BLOCK, NEW DELHI-110001 REP BY CHAIRMAN 3. THE UNION OF INDIA MINISTRY OF PERSONNEL PG AND PENSION, NORTH BLOCK, NEW DELHI-110001 REP BY ITS SECRETARY DOPT. 4. THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS CBIC, AGCR BUILDING, IP ESTATE, NEW DELHI-110002 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, PB No.5400, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 6. THE PAY AND ACCOUNTS OFFICER CUSTOMS AND CENTRAL EXCISE, 1ST FLOOR, ANNEXE II, C R BUILDING, QUEEN'S ROAD, BENGALURU-560001 ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. SRI V SURESH KUMAR S/O D VENKA PANDIT, AGED 65 YEARS, SUPERINTENDENT OF CENTRAL EXCISE (RETD) R/AT FLAT No.008, GROUND FLOOR, KRISHNA REDWOOD APARTMENTS, No.392, SY No.11/4, CHUNCHAGATTA VILLAGE, UTTARAHALLI HOBLI, GAURAVNAGAR, J P NAGAR 7TH PHASE, BENGALURU-560078. ...RESPONDENT (BY SRI. NARAYANA M. A., ADVOCATE) - 41 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.No.170/01712/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.12363/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE, REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, REVENUE DEPARTMENT NORTH BLOCK, NEW DELHI - 110001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU - 560001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD BENGALURU - 560001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI - 110001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU - 560001 - 42 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI - 110001. ...PETITIONERS (BY SRI. B. PRAMOD, CGC) AND: 1. SRI K KRISHNAMURTHY, S/O GANAPATHY, AGE 63 YEARS ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH WEST COMMISSIONERATE SP COMPLEX LALBAGH ROAD, BENGALURU - 560027, PRESENTLY RESIDING AT No.1759 N-HIG, A - 2 BLOCK, 5TH PHASE, YELAHANKA NEW TOWN, BENGALURU - 560064 ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01703/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN WP No.12449/2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY, MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001. - 43 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 3. THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 4. THE COMMISSIONER, CENTRAL TAX C R BUILDING, QUEENS ROAD, BENGALURU-560001. 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110001. 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C R BUILDING, QUEENS ROAD, BENGALURU-560001. 7. THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, NORTH BLOCK, NEW DELHI-110 001 ...PETITIONERS (BY SRI B. PRAMOD, CGC) AND: 1. SRI V S BIKKANNAVAR, S/O SIDDARAYAPPA AGED ABOUT 62 YEARS, RESIDING AT No.146 SRI CHOUDESHWARAI NILAYA, 1ST R BLOCK, 20TH B MAIN, RAJAJINAGAR, BENGALURU-560 010. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) - 44 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DATED 04/03/2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA No.170/01835/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. THESE PETITIONS COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND ORAL ORDER (PER: HON'BLE MR. JUSTICE K. V. ARAVIND) These writ petitions are filed challenging the common order dated 04.03.2020 passed by the Central Administrative Tribunal, Bengaluru Bench (for short, ‘Tribunal’). 2. Writ Petition No.1803/2021 is filed challenging the order passed by the Tribunal in OA No.170/01622/2018. The prayer made before the Tribunal is as under: "(i) Set aside the Establishment Order No.06/2018 dated 31.01.2018 passed by the Principal Chief Commissioner of Central Tax, Bengaluru in so far as it relates to the applicant, and - 45 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS (ii) Direct the Respondent No.4 to refix the pay of the applicant in the following manner, namely, (a) At an appropriate point in the Pay Band PB-3 with GP of Rs.5400.00 under CCS (Revised Pay) Rules, 2008 with effect from 21.01.2007 with consequential benefits. (b) At an appropriate point in the Level II of the Pay Matrix of CCS (Revised Pay) Rules, 2016 with effect from 21.01.2007 with consequential benefits, and (iii) Award the costs of this application, and/or (iv) Pass such other order/s as deemed fit in the facts and circumstances of this case." 3. Writ Petition No.1141/2021 is filed challenging the order passed by the Tribunal in OA No.170/01836/2018. The application was filed with the following prayer: "(a) Call for records of the proceedings from the respondents and on perusal - 46 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS (b) Set aside the impugned order issued to the applicant herein as per the details furnished below: Sl. No. Impugned order No. Dated Issued to Annexure 1. C.No.II/03/84/2013 EsttA(PCCO) Pt file 29.06.2018 Applicant A-3 (c) Consequently issue writ, order or direction to restore the higher grade pay granted to the applicant from the date he was originally granted with consequential benefits and further a direction not to affect any recovery pursuant to Annexure A3 as above. (d) Grant such other relief/s as this Hon'ble Tribunal deems fit in the interest of justice including an order as to interest and the costs of litigation." 4. The prayers made in the other applications, which are the subject matter of the common order passed by the Tribunal, are identical to the prayer made in OA No.170/01836/2018. 5. The Tribunal, upon considering various orders passed by other Benches of the Tribunal, held that the applicants are eligible for the third financial upgradation despite the fact that - 47 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS they had earlier been granted the non-functional grade pay. The petitioners are before this Court challenging the said order. 6. Sri B. Pramod, learned Central Government Counsel (CGC), at the outset, submits that similar divergent directions issued by various Benches of the Tribunal were the subject matter before the Hon'ble Supreme Court. It is submitted that the Hon'ble Supreme Court, in Union of India and Others vs. N. M. Raut and Others [2024 SCC Online SC 3873], has decided the controversy. 6.1 Learned CGC submits that the Hon’ble Supreme Court has directed consideration of financial upgradation while considering the Modified Assured Career Progression Scheme (MACPS). It is submitted that the effect of the said judgment is from 01.01.2025. However, the learned CGC fairly submits that, in view of the directions issued by the Hon’ble Supreme Court, if any excess payment has been made on account of pay revision, either already effected or to be effected, no recovery shall be made. 6.2 Learned CGC further submits that the restriction imposed by the Hon'ble Supreme Court on recovering excess payment - 48 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS from the retirees applies only to cases where recovery is pending and is not applicable to cases where recovery has already been effected. It is submitted that, in this batch of cases, the recovery has already been effected. Hence, the restriction is not applicable. It is further submitted that no arrears remain to be recovered. 6.3 It is submitted that a few of the applicants in this batch are still in service. In view of paragraph 25 of the judgment of the Hon'ble Supreme Court, upon re-determination, if excess payment is found and the payments have been made and recovery has also been effected, such employees shall not be entitled to a refund. 7. Per contra, learned counsel appearing for the respondents-applicants submits that the benefit extended to other employees covered under the judgment of the Hon'ble Supreme Court, along with the safeguard against recovery, ought to be extended to the respondents herein. It is contended that the benefit of MACPS should be granted to the applicants on par with other similarly situated persons and that parity must be maintained. - 49 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 7.1 In other words, it is the submission of the learned counsel that the case of the applicants, prior to the judgment of the Hon'ble Supreme Court in N.M. Raut (supra), should be considered on par with the reliefs or benefits extended prior to the date of the said judgment. 7.2 Learned counsel further submits that, in view of the judgment of the Hon'ble Supreme Court, no recovery of excess payment, if any, found on pay revision can be made from retired employees or from employees who are due to retire within one year from the date of the judgment. 7.3 Learned counsel for the respondents submits that the excess payment had been recovered even prior to the order of the Tribunal and, if the same is not refunded to the applicants, it would result in discrimination among similarly situated persons. It is submitted that, as the Hon'ble Supreme Court has directed that excess payment shall not be recovered from retirees in terms of the judgment in State of Punjab vs. Rafiq Masih [(2015) 4 SCC 334], the same principle would equally apply to amounts that have been incorrectly recovered. It is further submitted that, applying the principles laid down in - 50 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS paragraph 22 of N. M. Raut (supra) and the principle laid down in Rafiq Masih (supra), the amounts already recovered from the retirees are liable to be refunded. 7.4 Learned counsel further, inviting the attention of this Court to paragraph 25 of the judgment in N.M. Raut (supra), submits that if any recovery has been made from the retirees, the same shall be refunded. 8. We have considered the submissions made by learned counsel for the parties and perused the writ papers. 9. As is evident from the order of the Tribunal, after considering the divergent views expressed by different Benches, and while disagreeing with the view taken by the Ahmedabad Bench and agreeing with the view of the Ernakulam Bench, the Tribunal held that the applicants are eligible for the third financial upgradation, despite the fact that they were earlier granted the non-functional grade pay. However, the Tribunal also noted that the above direction would be subject to the decision of the Hon'ble Supreme Court. - 51 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 9.1 The judgment of the Hon'ble Supreme Court in N. M. Raut (supra) has decided the issue and has held as under: "20. In view of the aforesaid position of the MACPS, we fail to understand how we can ignore the financial upgradation, which was granted upon completion of two or four years of service in the posts of Pharmacist or Superintendent, as the case may be, for the purpose of deciding as to whether or not the Government employee would be entitled to the next financial benefit under the MACPS. To ignore the financial upgradation granted on completion of two or four years of service as Pharmacists or Superintendents, would be contrary to the intent and purpose of the scheme, the language employed as well as the examples/illustrations which have been given. No doubt, certain anomalies may arise because of the fact that the ACPS and MACPS did operate during different periods; the nature of financial upgradations was different; and the time periods specified for financial upgradation were different, but this cannot be a ground and reason to re-write or ignore the expressed language of the MACPS and the intent and purpose behind the scheme. Read in this light, we have no difficulty in accepting the - 52 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS present appeal and setting aside the impugned judgments. Hence, we allow the present appeals. 21. In other words, the respondents would be entitled to the benefits of the MACPS only after taking into consideration all the financial upgradations earned by them, in terms of the CCS RP Rules. Financial upgradations under the said Rules have to be accounted for and will be treated as financial upgradations earned for the purpose of reckoning the 10-year intervals and the three assured financial upgradations, in terms of Grade Pay, under the MACPS. 22. We are informed that, in the present case, the Government of India had implemented and executed the MACPS by granting benefits to the respondents and, later on, recoveries were initiated. As many of the employees may have retired, in terms of the decision of this Court in “State of Punjab v. Rafiq Masih (White Washer), we deem it appropriate to direct that the Union of India will not effect any recovery of arrears from the retirees or those who are retiring within one year from the date of pronouncement of this judgment. 23. In other cases, the recoveries may be made after issuing notice to the employee concerned, - 53 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS whose request for proportionate recovery over a period of time not exceeding two years, may be considered depending upon the quantum of recovery which is to be made. We also deem it appropriate to direct that the appellant, Union of India, will not charge interest on the amount to be recovered as they themselves had made the payment and, the issue being debatable, to ask the employees to pay interest at this distant point of time may lead to difficulty both in calculation as well as in payment. 24. However, it is clarified that the pension and the pay scale, which are payable shall be re- determined on the basis of this judgment and will apply prospectively with effect from 01.01.2025. 25. Where recoveries have been made from the retirees, the same shall be refunded. However, in the case of serving employees, where recoveries have been made, the same need not be refunded. 26. We also clarify that we have not made any comments or observations on any petition/appeal which is filed challenging the validity and legality of Clause 8.1 of the MACPS." - 54 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 9.2 In view of the principle laid down by the Hon'ble Supreme Court in N. M. Raut (supra), the applicants would be entitled to the benefit of MACPS only after taking into consideration all the financial upgradations earned by them. The financial upgradations have to be accounted for and treated as financial upgradations for the purpose of reckoning the 10-year intervals and assured financial upgradations in terms of grade pay under the MACPS. 9.3 In view of the above declaration of the legal position by the Hon'ble Supreme Court, the petitioner authorities are required to revise or re-determine the pay scale and the pensionary benefits of the applicants. However, it is emphasized that, in view of the specific observations made by the Hon'ble Supreme Court, in cases where the benefit of MACPS has been granted without taking into account the financial upgradations, resulting in excess payment on pay revision, such excess amount shall not be recovered from retired employees and employees who are due to retire within one year as on the date of the judgment of the Hon'ble Supreme Court. - 55 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS 9.5 In the present case, a submission is made at the Bar that, in respect of all the applicants, the excess payments made were determined and the same have been recovered from their retirement benefits. In view of the above legal position declared by the Hon'ble Supreme Court, even if recoveries have been made from the retirees, the same shall be refunded. 10. In view of the above, the following Order: (i) Writ petitions are allowed in-part. (ii) The common order dated 04.03.2020 in Application Nos.170/01621/2018 and connected applications passed by the Tribunal is hereby set aside. (iii) The matter is remitted to the petitioner authorities for re-determination of the pay scale and pension in the light of the observations and directions issued by the Hon'ble Supreme Court. (iv) On completion of such exercise, if any excess payment is found in respect of the employees already retired or due to retire within one year from - 56 - HC-KAR NC: 2026:KHC:13218-DB WP No. 1803 of 2021 C/W WP No. 1141 of 2021 WP No. 7332 of 2021 AND 25 OTHERS the date of the judgment i.e. 12.12.2024, the same shall not be recovered. (v) Insofar as the recovery already made from the retirees on redoing the exercise as directed above, if any excess payments are found and the excess is recovered, the same shall be refunded to the retirees. (vi) The above directed exercise shall be completed within three months from the date of receipt of copy of this order. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE MV List No.: 1 Sl No.: 25