- 1 - HC-KAR NC: 2025:KHC:47516 WP No. 11154 of 2020 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. 11154 OF 2020 (T-RES) BETWEEN: M/S EGITA NETWORK AND MEDIA PRIVATE LIMITED PRIVATE LIMITED, NO.23/1, 1ST FLOOR, 1ST MAIN, VASANTH NAGAR, BANGALORE – 560 001. …PETITIONER (BY SRI. CHIDANANDA URS B.G., FOR SRI. D. PRAKASH, ADVOCATES) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI – 110 001 2. DESIGNATED COMMITTEE, (SVLDRS) OFFICE OF THE COMMISSISONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR BENGALURU – 560 032 3. THE JOINT COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSISONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR BENGALURU – 560 032 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSISONER OF CENTRAL TAX Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47516 WP No. 11154 of 2020 BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR BENGALURU – 560 032 …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO.2 TO CONSIDER TAX PAYMENT OF RS.35,00,454/- IN ACCORDANCE WITH SECTION 124 OF THE SCHEME AND TO ADJUST THE SAME AGAINST THE ESTIMATED TAX PAYABLE AS PER FORM SVLDRS-3 ISSUED AT ANNEXURE-E - E8ISSUE REVISED SVLDRS-3 IN ANNEXURE-E - E8 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARIN IN ‘B’ GROUP, 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:- a. Direct the Respondent No.2 to consider tax payment of Rs.35,00,454/- in accordance with section 124 of the Scheme and to adjust the same against the estimated tax payable as per Form SVLDRS-3 issued at Annexure E – E8, b. Issue revised SVLDRS -3 in Annexure –E –E8 by considering the deposit/ payment of tax already of tax already made by the petitioner in accordance with section 124 and to, c. Issued Discharge Certificate in SVLDRS -4 in accordance with provision of the scheme. d. Cost of this petition be provided for; - 3 - HC-KAR NC: 2025:KHC:47516 WP No. 11154 of 2020 e. Pass any other order or give any other direction as this Honorable Court deems fit and appropriate in the circumstances of the case.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to Section 128 of the Finance (No.2) Act, 2019, which brought into force Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, whereby an application seeking rectification request is filed by the petitioner within a period of 30 days from the date of said issuance of the Form SVLDRS-3 by the respondent No.2. It is pointed out that though petitioner had filed the request for rectification vide Annexure-F dated 23.12.2019 within a period of 30 days from 03.12.2019 on which SVLDRS-3 has been issued by the respondent No.2 as can be seen from Annexure-E series, respondent No.3 proceeded to issue the impugned communication at Annexure-K dated 24.06.2020 summarily rejecting the rectification request on the ground that it is barred by limitation, which is contrary to provisions of law and the same deserves to be set aside. - 4 - HC-KAR NC: 2025:KHC:47516 WP No. 11154 of 2020 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. 5. As rightly contended by learned counsel for the petitioner, a perusal of the Form SVLDRS-3 issued by the respondent No.2 on 03.12.2019 and the rectification request made by the petitioner vide Annexure-F dated 23.12.2019 within a period of 30 days as contemplated under Section 128 of the Finance (No.2) Act, 2019, which promulgate SVLDR Scheme, will indicate that respondent No.3 clearly committed an error in rejecting the application as barred by limitation, which is contrary to the provisions of SVLDR Scheme, warranting interference of this Court in the present petition. 6. Under the aforesaid facts and circumstances, I deem it just and appropriate to allow the petition by holding that the rectification application at Annexure-F dated 23.12.2019 is not barred by limitation and the same is within time and respondents are directed to reconsider the rectification request at Annexure-F dated 23.12.2019 on merits without reference to the limitation, which has been concluded in favour of the petitioner by this order. - 5 - HC-KAR NC: 2025:KHC:47516 WP No. 11154 of 2020 7. In the result, I pass the following: ORDER i) The petition is hereby allowed. ii) The impugned order dated 24.06.2020 issued by respondent No.3 is hereby set aside. iii) The matter is remitted back to respondent No.3 for reconsideration afresh of Annexure-F dated 23.12.2019 as expeditiously as possible in accordance with law and without reference to limitations. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 48