- 1 - HC-KAR NC: 2025:KHC:48599 WP No. 21767 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21767 OF 2021 (T-RES) BETWEEN: M/S. JEERNODHAR CONSERVATORS PVT. LTD., REGD. OFFICE NO. 217 ECSTASY BUSINESS PARK, CITY OF JOY, JSD ROAD MULUND (W), MUMBAI - 400 080, REP. BY ITS DIRECTOR. …PETITIONER (BY SRI. ASHWATH C.M, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA KALIDASA MARGA, GADHINAGARA BANGALORE - 560 009. 2. M/S. KARNATAKA RURAL INFRASTRUCTURE DEVELOPMENT LIMITED SY NO.16, PIPELINE ROAD (LAXMITECH) GANESHPUR, RMLI-POST BELAGAVI - 590 009 REP. BY ITS ASST EXECUTIVE ENGINEER 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AUDIT-5, SHESHADRI BHAVANA Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48599 WP No. 21767 of 2021 DEWNS ROAD MYSURU - 570 004. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP FOR R1 AND R3; R2 SERVED BUT UNREPRESNTED) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-2 TO ISSUE FORM NO.VAT 156 TO THE PETITIONER TO FACILITATE THE PETITIONER TO TAKE CREDIT OF THE TAX DEDUCTED BY THE R-2 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 following reliefs: (a) To issue writ in the nature of mandamus or any other appropriate writ directing the 2nd respondents to issue Form No..VAT 156 to the petitioner to facilitate the petitioner to take credit of the tax deducted by the 2nd respondent. (b) To direct respondent No.1 to give direction to respondent No.2 to issue the certificate in Form VAT 156 to the petitioner to facilitate the petitioner to take credit of the tax deducted by the respondent No.2. - 3 - HC-KAR NC: 2025:KHC:48599 WP No. 21767 of 2021 (c) To direct the respondent No.3 to take coercive recovery action in respect of the demands raised in the assessment of financial year 2015-16 until the respondent No.2 issues the TDS certificate in Form VAT 156. (d) To grant such other reliefs as this Hon'ble Court may deem fit taking into consideration the facts and circumstances of the case. 2. Heard learned counsel appearing for the petitioner and learned High Court Government Pleader appearing for respondent Nos.1 and 3 and perused the records. 3. During the pendency of the present petition, the petitioner having opted for the 'Karasamadhana Scheme, 2021', this court passed the following interim order on 19.07.2023: 4. In the light of the submission that the petitioner has opted under the 'Karasamadhana Scheme, 2021', the prayer at (c) does not survive for consideration. Therefore, therelief in the present petition is limited to the prayers at (a) and (b) insofar as the respondent No.2 is concerned. - 4 - HC-KAR NC: 2025:KHC:48599 WP No. 21767 of 2021 5. As can be seen from the aforesaid interim order, the prayer No.(c) sought for by the petitioner does not survive for consideration any longer. Under these circumstances, I deem it just and appropriate to dispose of petition directing the concerned respondents to consider the request of the petitioner as sought for in prayer (a) and (b) and take appropriate decision / pass appropriate orders in view of the petitioners having opted for the 'Karasamadhana Scheme, 2021', in accordance with law. Petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SS List No.: 2 Sl No.: 25