Karnataka High Court
M/S. Ken Computek Pvt.Ltd vs Designated Committee (Svldrs) on 29 September, 2022
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
1
IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 29TH DAY OF SEPTEMBER, 2022
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.2456 OF 2022
C/W
WRIT PETITION No 2378 OF 2022 (T-RES)
IN W.P.No. 2456/2022
BETWEEN:
M/S. J SOURCING SOLUTIONS PVT. LTD
NO 10, SHANTHIPURAV MAIN RAOD,
ELECTRONIC CITY PHASE 2,
BANGALORE- 560099.
(REPRESENTED BY ITS EX-DIRECTOR
SRI. ANISH SINGHAL S/O VINOD KUMAR SINGHAL
AGED ABOUT 59 YEARS)
...PETITIONER
(BY SRI. CHIDANANDAN URS.B.G , ADV.)
AND:
1. DESIGNATED COMMITTEE,(SVLDRS)
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
BENGALURU- SOUTH COMMISSIONERATE,
ABOVE BMTC BUS STAND, C.R. BULIDING, QUEEN RAOD,
BENGALURU - 560001.
2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
BENGALURU SOUTH COMMISSIONERATE,
C.R. BUILDING, QUEEN ROAD,
BENGALURU - 560001.
3. THE CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS,
DEPARTMENT OF REVENUE,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE,
NORTH BLOCK, NEW DELHI - 110001.
...RESPONDENTS
(BY SRI.ARAVIND V. CHAVAN ,ADV.)
2
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO DIRECT R-1 TO
ISSUE REVISED SVLDRS-3 BY CONSIDERING THE DEPOSIT OF
RS.5,10,010/- REMITTED ON 5.11.2021 VIDE ANNEXURE-L
TOWARDS THE TAX DUES AND SEEK BALANCE AMOUNT AS
PER THE DIRECTIONS OF THIS HON'BLE COURT AND ETC.
IN W.P.No. 2378/2022
BETWEEN:
M/S. KEN COMPUTEK PVT.LTD.,
NO.32/1-2, CRESCENT TOWERS
CRESENT ROAD, BENGALURU - 560 001.
(REPRESENT BY ITS DIRECTOR
SHRI.ANEESH SINGHAL
S/O VINOD KUMAR SINGHAL
AGED ABOUT 51 YEARS)
...PETITIONER
(BY SRI. CHIDANANDAN URS.B.G , ADV.)
AND:
1. DESIGNATED COMMITTEE,(SVLDRS)
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
BENGALURU- SOUTH COMMISSIONERATE,
ABOVE BMTC BUS STAND, C.R. BULIDING, QUEEN RAOD,
BENGALURU - 560001.
2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
BENGALURU SOUTH COMMISSIONERATE,
C.R. BUILDING, QUEEN ROAD,
BENGALURU - 560001.
3. THE CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS,
DEPARTMENT OF REVENUE,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE,
NORTH BLOCK, NEW DELHI - 110001.
...RESPONDENTS
(BY SMT. VANITA.K.R., ADV. FOR R-1 & R-2)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO DIRECT R-1 TO
ISSUE REVISED SVLDRS-3 BY CONSIDERING THE DEPOSIT OF
RS.4,78,770/- REMITTED ON 17.11.2021 VIDE ANNEXURE-N
TOWARDS THE TAX DUES AND SEEK BALANCE AMOUNT AS
PER THE DIRECTIONS OF THIS HON'BLE COURT AND ETC.
3
THESE PETITIONS ARE COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP THIS DAY, THE COURT MADE THE
FOLLOWING:-
ORDER
Heard learned counsel for the petitioners and learned counsel for the respondents and perused the material on record.
2. Though several contentions have been urged by both sides, the request of the petitioners to issue directions to the 1st respondent to grant them the benefit under the SVLDR scheme cannot be granted by extending the period, is no longer res integra in the light of the judgment of the Apex Court in the case of M/s.Yashi Constructions vs. Union of India & others - Special Leave to Appeal (C) No.2070/2022 dated 18.02.2022.
3. Accordingly, I do not find any merit in the petitions and the same are hereby dismissed.
Sd/-
JUDGE Srl.