New Delhi, Feb. 6 -- The Supreme Court on Thursday held that dearness allowance (DA) is a legally enforceable right of government employees and directed West Bengal to release arrears for the period between 2008 and 2019, a ruling that will bring relief to nearly two million state employees. Rejecting the state's argument that compliance would saddle it with an additional financial liability of approximately Rs.41,770.95 crore, a bench of justices Sanjay Karol and Prashant Kumar Mishra ordered the state government to release 25% of the outstanding DA "immediately" - as per the court's previous order, while putting in place a structured mechanism for phased payment of the remaining arrears so as to balance employees' rights with the state's financial position. The bench set up a three-member panel, led by former top court judge justice Indu Malhotra, to determine the total amount to be paid and the schedule of payments, directing further that the first instalment, as determined by the committee, should be paid by the state by March 31, 2026. "To receive dearness allowance is a legally enforceable right.Dearness allowance is not an additional benefit but a means to maintain a minimum standard of living," held the bench, emphasising that once DA is defined under statutory rules by linking it to the All-India Consumer Price Index (AICPI), the state cannot alter the method of calculation through executive office memoranda. The court ruled that the entitlement to DA had "accrued" in favour of West Bengal government employees and could not be denied on grounds of financial difficulty. However, it clarified that employees are not entitled to DA twice a year....