https://www.taxtmi.com/caselaws?id=765705 A policy-based cadre merger under the Merger Rules, 2022 was upheld against constitutional challenge, with the Court holding that reduced promotional prospects alone did not establish arbitrariness or discrimination under Articles 14, 16 or 21. The rules were treated as a service-protective measure following the GST-driven repeal of the earlier tax regime, and they were found not to disrupt service continuity. The Court also granted limited corrective relief on seniority and substantive appointment, directing that the petitioners' status be reckoned from 21.07.2022 to avoid prejudice caused by promotions earned during the intervening period. en-us Tue, 04 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765705 A policy-based cadre merger under the Merger Rules, 2022 was upheld against constitutional challenge, with the Court holding that reduced promotional prospects alone did not establish arbitrariness or discrimination under Articles 14, 16 or 21. The rules were treated as a service-protective measure following the GST-driven repeal of the earlier tax regime, and they were found not to disrupt service continuity. The Court also granted limited corrective relief on seniority and substantive appointment, directing that the petitioners' status be reckoned from 21.07.2022 to avoid prejudice caused by promotions earned during the intervening period. Case-Laws Indian Laws Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765705