- 1 - HC-KAR NC: 2025:KHC:47512 WP No. 8033 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8033 OF 2023 (T-RES) BETWEEN: M/S PANCHAMUKHI BUILDERS AND DEVELOPERS A PARTNERSHIP FIRM CREATED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT, 192 PREVIOUSLY REGISTERED AT NO.11(OLD NO.440) “PANCHAMUKHI”, 14TH CROSS, LAKKASANDRA BENGALURU – 560 030 PRESETLY AT SAMARTHA PUNYAKOTI NILAYA, DODDAHAGADE VILLAGE, BYAGADADHENAHALLI POST, ANEKAL TALUK, BENGALURU – 562 106 REPRESENTED HEREIN BY ITS PARTNER, MR. CHANDRASHEKAR N. …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-4, BENGALURU 7TH FLOOR, ‘C’ WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU – 560 034 2. THE DESIGNATED COMMITTEE, SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME BENGALURU SOUTH COMMISSIONERATE, REPRESENTED BY THE JOINT COMMISSIONER, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47512 WP No. 8033 of 2023 CENTRAL REVENUE BUILDING, ANNEX BUILDING, QUEEN’S ROAD, BENGALURU (BENGALURU) URBAN – 560 001. 3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, MINISTYR OF FINANCE, NORTH BLOCK, NEW DELHI – 110 101 4. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLCOK, NEW DELHI – 110 001 …RESPONDENTS (BY SRI. AKASH B. SHETTY, DVOCATE FOR R1 TO R3; SRI. MADANAN PILLAI, CGC FOR R4) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER -IN ORIGINAL PASSED BY THE 1ST RESPONDENT ON 29.12.2022 AND ISSUED ON 30.01.2023 UNDER PROVISIONS OF CHAPTER V OF THE FINANCE ACT, 1994 FOR THE TAX PERIODS APRIL 2015 TO MARCH 16 (ANNEXURE-A) 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 In this petition, petitioner seeks for the following reliefs:- (i) Quashing the impugned Order-in-Original passed by the 1st Respondent on 29.12.2022 and issued on 30.01.2023 under the provisions of Chapter V of the - 3 - HC-KAR NC: 2025:KHC:47512 WP No. 8033 of 2023 Finance Act, 1994, for the tax period April 2015 to March 16 (Annexure ‘A’) and, (ii) Declaring that after the discharge certificate dated 17.07.2020 was validly issued by the 2nd Respondent (Annexure ‘M’) under Section 127(8) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 which remains unchallenged and undisturbed as on date, the 1st Respondent could not have initiated adjudication proceeding or passed the impugned Order-in-Original since it pertained to the same time period and matter covered in the said conclusive discharge certificate. (iii) Directing imposition of exemplary cost on the 1st Respondent: and (iv) Pass such other or further orders as this Hon’ble court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent Nos.1 to 3 and learned CGC for respondent No.4 and perused the material on record. 3. A perusal of the material on record will indicate that subsequent to intimation dated 30.04.2018 issued to the petitioner under Section 143(1) of the Income Tax Act, the Sabka Vishwas - 4 - HC-KAR NC: 2025:KHC:47512 WP No. 8033 of 2023 (Legacy Dispute Resolution) Scheme, 2019 was introduced by respondent No.4 on 01.09.2019. Pursuant to the petitioner filing an declaration in Form SVLDRS-1 on 26.12.2019 disclosing its tax liability, respondent No.2 issued a statement of estimate payable by the petitioner in Form SVLDRS-3 calling upon the petitioner to pay a sum of Rs.16,56,220/- to the respondent. In pursuance of the said estimate in SVLDRS-3 dated 12.02.2020 issued by the respondent, petitioner paid the entire amount on 25.02.2020. In pursuance of which, respondent No.2 issued a discharge certificate in SVLDRS-4 dated 17.07.2020 acknowledging the payment made by the petitioner as full and final settlement of all dues. It is the grievance of the petitioner that after issuance of discharge certificate in Form SVLDRS-4, respondent No.3 proceeded to initiate the impugned proceedings and the pass the impugned order, which is contrary to the aforesaid provisions of law, contrary to the SVLDR scheme and facts of the case and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. However, learned counsel for the respondent - 5 - HC-KAR NC: 2025:KHC:47512 WP No. 8033 of 2023 does not dispute that the petitioner has paid the amount as quantified/estimated in Form SVLDRS-3 and also that the respondent had issued discharge certificate in Form SVLDRS-4 in favour of the petitioner acknowledging the payment made by the petitioner as full and final settlement of the dues. 5. The aforesaid facts and circumstances will clearly indicate that the amount as quantified/estimated by respondent No.2 has been paid by the petitioner, pursuant to which, the respondent had issued discharge certificate in SVLDRS-4 and consequently, respondent No.3 clearly was not entitled to initiate proceedings in respect of the very same subject matter which is impermissible in law and without jurisdiction or authority of law and contrary to provisions of the SVLDR scheme, which would enure to the benefit of the petitioner. Under these circumstances, I am of the considered opinion that the impugned order/notices deserves to be quashed. 6. In the result, I pass the following: ORDER i) The petition is hereby allowed. - 6 - HC-KAR NC: 2025:KHC:47512 WP No. 8033 of 2023 ii) The impugned order dated 29.12.2022 at Annexure-A passed by respondent No.1 is hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 19