- 1 - HC-KAR NC: 2025:KHC:47530 WP No. 20151 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20151 OF 2025 (T-IT) BETWEEN: NAVAL KUMAR CHHABRA, KARTHA OF SRI SATYAPAL CHHABRA (HUF) AGED ABOUT 50 YEARS, R/AT NO. 133, 6TH A CROSS, 9TH MAIN, RAJMAHAL, VILAS EXTENSION, R. T. STREET, BENGALURU – 560 080 PAN NO.: AAIPC4269P …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: ADDITIONAL COMMISSIONER OF INCOME TAX, WARD-6(3)(1), BMTC BUILDING, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF MANDAMUS OR A WRIT IN THE NATURE OF MANDAMUS, OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA ORDERING AND DIRECTING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AND AGENTS TO REFUND THE TAX PAID BY THE PETITIONER UNDER VDIS SCHEME ALONG WITH APPLICABLE INTEREST, AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47530 WP No. 20151 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “i. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to refund the tax paid by the Petitioner under VDIS scheme along with applicable interest, and, ii. Without prejudice to the above the Hon'ble Court may direct the Respondent in the nature of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to consider the letters submitted by the Petitioner to the Respondent on 19.12.2022 and 28.08.2023 enclosed as ANNEXURE – G and ANNEXURE – H to this Petition and to pass the appropriate order within 4 weeks. iii. Issue such other order, writ or direction as this Hon'ble Court deems fit; and iv. Direct the Respondents to pay the costs of this Writ Petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that his representation/letters at Annexures – G and H dated 19.12.2022 - 3 - HC-KAR NC: 2025:KHC:47530 WP No. 20151 of 2025 and 28.08.2023 respectively submitted to the respondent seeking refund of the income tax paid along with interest, has not been considered so far by the respondent. Under these circumstances, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondent submits that if reasonable time is given, the respondent would consider and pass necessary order on the said representations. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondent is hereby directed to consider the refund claim and representations of the petitioners dated 19.12.2022 and 28.08.2023 at Annexures-G and H respectively together with applicable interest and pass appropriate orders in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 32