Karnataka High Court
M/S Ranjan Lakshmi Construction vs The Designated Committee (Svldrs) on 8 April, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:14955
WP No. 1378 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF APRIL, 2025
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO.1378 OF 2025 (T-RES)
BETWEEN:
M/S RANJAN LAKSHMI CONSTRUCTION
(A PROPRIETORSHIP CONCERN,
REGISTERED UNDER
PROVISIONS OF ERSTWHILE
FINANCE ACT, 1994) NO.33/7,
P. VEERAPPA STREET,
HANUMANTHA NAGAR,
BENGALURU - 560019.
(REPRESENTED BY ITS PROPRIETOR
SHRI. P. V. NIRANJAN
S/O. LATE P. VEERAPPA
AGED ABOUT 44 YEARS)
...PETITIONER
(BY SRI. PRAKASH D., ADVOCATE)
Digitally signed by
SHARMA ANAND
CHAYA
Location: HIGH
COURT OF AND:
KARNATAKA
1. THE DESIGNATED COMMITTEE (SVLDRS)
BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, TTMC COMPLEX,
BMTC BUS STAND,
BANASHANKARI,
BENGALURU - 560 070.
2. THE ADDITIONAL COMMISSIONER
OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE,
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NC: 2025:KHC:14955
WP No. 1378 of 2025
1ST FLOOR, TTMC COMPLEX,
BMTC BUS STAND,
BANASHANKARI,
BENGALURU - 560 070.
...RESPONDENTS
(BY SRI. ARAVIND V. CHAVAN, ADVOCATE )
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE
RESPONDENT NO.1 TO CONSIDER THE PAYMENT MADE AT
ANNEXURE-G3 AS PROOF OF PAYMENT UNDER SECTION 127(5)
OF FINANCE ACT, 2019 READ WITH RULE 7 OF SABKA VISHWAS
(LEGACY DISPUTE RESOLUTION) SCHEME RULES, 2019, AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
1. In this writ petition, petitioner has sought for the following reliefs:
" A). Issue writ of mandamus directing the Respondent No.1 to consider the payment made at Annexure - 'G3' as proof of payment under section 127(5) of Finance Act, 2019 read with Rule 7 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019;-3-
NC: 2025:KHC:14955 WP No. 1378 of 2025 B). Direct the Respondent No.1 to consider the representation dated 30.06.2020 and 29.09.2020 at Annexure - "H and H1" respectively;.
C). Direct the Respondent No.1 to issue manual discharge certification in Form SVLDRS-4 in accordance with provision of section 127(8) of Finance Act, 2019 read with Rule 9 of Sabka vishwas (Legacy Dispute Resolution) Scheme Rules, 2019;
D). Pass any other order or give any other direction as this Hon'ble Court deems fit and appropriate in the circumstance of the case."
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. The material on record discloses that pursuant to the promulgation of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short, 'SVLDR Scheme') petitioner submitted an application on 20.12.2019 (Annexure-G) seeking benefit under the said SVLDR Scheme, thereby declaring / admitting service tax to an -4- NC: 2025:KHC:14955 WP No. 1378 of 2025 extent of Rs.22,79,574.50/-. On 20.01.2020, respondent No.1 / Designated Committee issued SVLDRS-Form 3 to the petitioner estimating amount payable as Rs.22,79,574.50/- as per Annexure-G1. Petitioner remitted the estimated amount on 19.02.2020 by generating separate mandate form, which is evidenced at Annexure-G3. Since, the petitioner had already paid the estimated / quantified tax, the petitioner did not deem it fit to pay any additional amount for the purpose of obtaining SVLDRS-Form 4 from the respondents.
4. Learned counsel for the petitioner submits that subsequently, on 30.06.2020 the petitioner made a representation to the Department to issue Discharge Certificate in SVLDRS-Form 4 as per Annexure-H, and again on 29.09.2020, petitioner has made one more representation to issue Discharge Certificate in SVLDRS- Form 4 as per Annexure-H1. It is the grievance of the petitioner that the despite the aforesaid facts and circumstances, which clearly indicate that the petitioner -5- NC: 2025:KHC:14955 WP No. 1378 of 2025 had already paid an amount of Rs.22,79,574.50/- as estimated / quantified amount in terms of the SVLDR scheme, the petitioner has not been issued with SVLDRS - Form 4 and as such, the petitioner is before this Court by way of the present petition, seeking a direction to respondent No.1 to consider the representations of the petitioner dated 30.06.2020 and 29.09.2020 as per Annexures - H and H1 and thereby issue manual discharge certification in Form SLVDRS-4 in accordance with the provisions of Section 127(8) of Finance Act, 2019 read with Rule 9 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019.
5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.
6. As rightly contended by learned counsel for the petitioner, a copy of SVLDRS-Form 3 dated 20.01.2020 (Annexure-G1) issued by the first respondent will clearly indicate that the estimated amount payable by the -6- NC: 2025:KHC:14955 WP No. 1378 of 2025 petitioner for the purpose of availing the benefit of SVLDR Scheme has been quantified / estimated as Rs.22,79,574.50/-. It is undisputed fact that the said amount had already been paid by the petitioner on 19.02.2020 itself and there was no service tax liability due by the petitioner at the time of issuance of SVLDRS- Form 3 by the respondents.
7. Perusal of the material on record would indicate that the amount payable by the petitioner under the SVLDR Scheme was paid by him under a different head in a manual form as a result of which same was not reckoned towards the scheme despite the petitioner having actually paid the said amount.
8. Under these circumstances, in the light of the undisputed fact that the amount as quantified and estimated by the respondent No.1 in SVLDRS-Form 3 had already been paid by the petitioner much prior to the cut off date, the respondents ought to have issued the SLVDRS- Form 4 certificate to the petitioner and the same -7- NC: 2025:KHC:14955 WP No. 1378 of 2025 having not been issued to the petitioner till date, the petition deserves to be allowed.
9. In the result, I pass the following:
ORDER
(i) Petition is hereby allowed.
(ii) Respondent No.1 is hereby directed to consider the representations dated 30.06.2020 and 29.09.2020 as per Annexure-H and H1 within a period of four weeks from today and considering the payment made by the petitioner vide IG Ref. No. 002000STYU04042192020095305272 (Annexure -
G3), under Section 127(5) of the Finance Act, 2019 read with Rule 7 of SVLDR Scheme Rules, 2019, issue Discharge Certificate in SVLDRS-Form 4 in favour of the petitioner within a period of six weeks from the date of receipt of a certified copy of this order, in accordance with law.
SD/-
(S.R.KRISHNA KUMAR) JUDGE sac List No.: 1 Sl No.: 59