Karnataka High Court
M/S Venson Compaccs vs The Designated Committee on 1 December, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:49989
WP No. 6412 of 2021
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF DECEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 6412 OF 2021 (T-RES)
BETWEEN:
1. M/S.VENSON COMPACCS
RESIDENTIAL ADDRESS OF PROPRIETRIX:
NO.68, 3RD STAGE, 4TH BLOCK,
SATYANARAYANA LAYOUT,
BASAVESHWARANAGAR,
BANGALORE-560079, KARNATAKA
(REPRESENTED BY
M.S. AARYAA, PROPRIETRIX
AGED ABOUT 40 EYARS,
Digitally signed W/O SHRI SRIKANTH KASHYAP S)
by
SHARADAVANI ...PETITIONER
B
Location: High
Court of (BY SRI. DAKSHINA MURTHY R., ADVOCATE AND
Karnataka
SRI LALU.M.A., ADVOCATE)
AND:
1. THE DESIGNATED COMMITTEE
SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019
PRESIDED BY THE JOINT COMMISSIONER
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NC: 2025:KHC:49989
WP No. 6412 of 2021
HC-KAR
OF CENTRAL TAX AND ASSISTATN
COMMISSIONER OF CENTRAL TAX
BANGALORE WEST COMMISSIONERATE
WEST DIVISION 5, RANGE-BWD5
BANASHANKARI, ABOVE BMTC BUS STAND
BANGALORE-560070.
2. CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110001
(REPRESENTED BY ITS CHAIRMAN)
3. UNION OF INDIA
MINISTRY OF FINANCE
NORTH BLOCK, NEW DELHI-110001
(REPRESENTED BY THE SECRETARY)
...RESPONDENTS
(BY SRI.JEEVAN J.NEERALGI, ADVOCATE FOR R1 AND R2)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH FORM
SVLDRS-2 DT 30.1.2020 IN ANNEXURE-N-2 FORM SVLDRS-21
DT 25.2.2020 IN ANNEXURE-N-3 AND FORM SVLDRS-3 DT
29.2.2020 IN ANNEXURE-N-4 ISSUED BY R-1 AS BEING
ILLEGAL AND UNTENABLE IN LAW, IN THE FACTS AND
CIRCUMSTANCES OF THE INSTANT CASE.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
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NC: 2025:KHC:49989
WP No. 6412 of 2021
HC-KAR
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
"(a) Issue a writ of certiorari or such other Writ, Order or direction as this Hon'ble Court may deem fit, by quashing Form SVLDRS-2 dt.30.1.2020 in Annexure N-2, Form SVLDRS-
2A dt.25.2.2020 in Annexure N-3 and Form SVLDRS-3 dt.29.2.2020 in Annexure N-4 issued by Respondent No.1 as being illegal and untenable in law, in the facts and circumstances of the instant case;
(b) Issue a writ of mandamus or such other Writ, Order or direction as this Hon'ble Court may deem fit, directing the Respondent No.1 to consider the pre-deposit amount of Rs.10 lakh paid by the Petitioner and to issue revised Form SVLDRS-3 in lieu of Form SVLDRS-3 issued on 29.2.2020 in Annexure N-4, in the facts and circumstances of the instant case;
(c) to accept the declaration filed by the Petitioner in Form SVLDRS-1 dt.30.12.2019 in Annexure N as final and direct the Respondent No.1 to issue discharge certificate in Form SVLDRS-4 and to reckon the amount payable as zero after considering the pre-deposit of Rs.10 lakhs made by the Petitioner;
(d) to direct the Respondent No.1 to consider the declaration made by the Petitioner and grant relief under the scheme in accordance with law and
(e) to pass such other orders, directions and writs as this Hon'ble High Court may deem fit in the facts and circumstances of the case, and in the -4- NC: 2025:KHC:49989 WP No. 6412 of 2021 HC-KAR interests of justice, including the costs of this writ petition."
2. A perusal of the material on record will indicate that in pursuance of the proceedings commenced against the petitioner leading to an order dated 31.03.2011 passed by the Commissioner (Appeals) in Appeal No.296/2011 dismissing the appeal filed by the petitioner, the petitioner filed a further appeal before the CESTAT, Bangalore along with an application for stay. On 20.10.2011, the CESTAT passed the interim order of stay subject to the petitioner depositing Rs.10 lakhs by way of pre-deposit. On 24.11.2011, the petitioner made the aforesaid pre-deposit of Rs.10 lakhs vide GAR-7 challan No.001 and reported the same on 15.12.2011 to the CESTAT, which noted the compliance of the stay order and deposit made by the petitioner on 02.02.2012. It is the matter of record and an undisputed fact that the said appeal is pending before the CESTAT, Bangalore even as on today.
3. Upon promulgation of the SVLDRS Scheme in the year 2019, the petitioner filed Form SVLDRS-1 on 30.12.2019 in which he indicated and furnished details as regards the pre- deposit of Rs.10 lakhs made by him as stated supra. In -5- NC: 2025:KHC:49989 WP No. 6412 of 2021 HC-KAR response to the same, the respondents issued Form SVLDRS-2 on 30.01.2020 without taking into account the aforesaid pre- deposit of Rs.10 lakhs made by the petitioner. It is contended that due to the oversight and inadvertence and on account of bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner did not notice that the Form SVLDRS-2 issued by the respondents did not contain the details of the pre-deposit of Rs.10 lakhs made by the petitioner and made a bonafide mistake in uploading Form SVLDRS-2A on 25.02.2020 mechanically/blindly accepting Form SVLDRS-2 issued by the respondents which did not indicate or take into account Rs.10 lakhs deposit made by the petitioner.
4. Subsequently, after having realized the mistake committed by the petitioner in not intimating the respondents as to erroneous Form SVLDRS-2 which did not contain Rs.10 lakhs mandatory pre-deposit made by the petitioner, the petitioner submitted repeated representations, reminders etc, upto the year 2021 requesting the respondents to issue a revised/modified Form SVLDRS-3 by taking into account Rs.10 lakhs pre-deposit made by the petitioner so as to enable -6- NC: 2025:KHC:49989 WP No. 6412 of 2021 HC-KAR issuance of discharge certificate in Form SVLDRS-4 and thereby, closing the proceedings and since the respondents did not take any steps in this regard, the petitioner is before this Court by way of the present petition seeking the aforesaid reliefs.
5. Per contra, learned counsel for the respondents submits that while the respondents did not take into account the pre-deposit indicated in Form SVLDRS-1 since the same did not reflect in the accounts of the respondents, since the petitioner has accepted the Form SVLDRS-2 issued by the respondents by submitting/uploading Form SVLDRS-2A, the respondents are not liable to issue a revised Form SVLDRS-3 having regard to Form SVLDRS-2A being issued by the petitioner, who is not entitled to any relief in the present petition which is liable to be dismissed.
6. A perusal of the material on record will indicate that the petitioner had made the mandatory pre-deposit of Rs.10 lakhs before the CESTAT, Bangalore in the aforesaid appeal which is pending even as on today. In addition thereto, in his application in Form SVLDRS-1, the petitioner had clearly -7- NC: 2025:KHC:49989 WP No. 6412 of 2021 HC-KAR indicated that he had made the pre-deposit of Rs.10 lakhs and if the petitioner was granted benefit under the SVLDRS Scheme, the tax dues payable by the petitioner would be 'NIL' or '0' as can be seen from the aforesaid Form SVLDRS-1 submitted by the petitioner. However, despite the petitioner submitting Form SVLDRS-1 indicating not only the pre-deposit made by him but also that no amount was due by him to the respondents upon acceptance of Form SVLDRS-1, the respondents issued Form SVLDRS-2 without taking into account the pre-deposit made by the petitioner and indicated in Form SVLDRS-1, as a result of which, the petitioner had inadvertently and due to the oversight submitted Form SVLDRS-2A and consequently, From SVLDRS-3 dated 29.02.2020 deserves to be quashed and the respondents are directed to be issued fresh Form SVLDRS-3 by taking into account Rs.10 lakhs pre-deposit made by the petitioner and to proceed further and issue discharge certificate in Form SVLDRS-4 in accordance with law.
7. Accordingly, the following:
ORDER -8- NC: 2025:KHC:49989 WP No. 6412 of 2021 HC-KAR
i) Writ Petition is allowed.
ii) The impugned Annexure-N4 i.e., Form
SVLDRS-3 dated 29.02.2020 issued by
respondent No.1 is hereby quashed.
iii) The respondents are directed to issue fresh From SVLDRS-3 to the petitioner by taking into account Rs.10 lakhs pre-deposit made by the petitioner and to proceed further and issue discharge certificate in Form SVLDRS-4 in favour of the petitioner within period of four weeks from the date of receipt of a copy of this order.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE VM List No.: 2 Sl No.: 25