JAI PRAKASH CHAND Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Apoorva Tewari, learned Counsel for the petitioners and Sri Akash Sinha, learned Standing Counsel appearing for the State-respondents in both the writ petitions.

(2.) In the aforesaid two writ petitions, the petitioners have prayed for declaring the Employee of Entertainment Tax Department (Service Cadres of Officers, Inspectors and Other Employees) in the related cadres of Commercial Tax Department, Uttar Pradesh Merger Rules, 2022 [in short, referred to as 'Rules, 2022'] ultra vires to Articles 14, 16 and 21 of the Constitution of India. Besides this, the petitioners of Writ-A No. 3770 of 2023 working on the post of Entertainment Tax Officer have claimed promotion on the post of Assistant Commissioner, whereas the petitioners of Writ-A No. 3769 of 2023 working on the post of Assistant Commissioner have claimed promotion on the post of Deputy Commissioner. Therefore, they are being taken up together and decided by a common order.

(3.) The grievance raised in the aforesaid two writ petitions is that on enforcement of The U.P. Goods and Services Tax Act, 2017, the service benefits which had accrued to the petitioners in the Entertainment and Betting Tax Department are liable to be granted in G.S.T. department on merger and they be promoted on the next higher post as and when the promotion falls due in the G.S.T. department.