- 1 - HC-KAR NC: 2025:KHC:54350 WP No. 30430 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30430 OF 2025 (T-RES) BETWEEN: SHRI.MOHAMMAD ISMAIL KAZI S/O MOHIDDEN BADSHA KAZI AGED ABOPUT 78 YEARS RESIDING AT CORBETT DR PLACENTIA, CALIFORNIA 92870. …PETITIONER (BY SRI. SAPTARSHI MUKHOPADHYAY, ADVOCATE APPEARING FOR SMT. LOCHANA.S. BABU, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL GST AND CNETRAL EXCISE (APPEALS) NO.71 CLUB ROAD BELAGAVI 590 001. 2. THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX 7TH FLOOR, TRADE CENTER BUNTS HOSTEL ROAD MANAGLURU – 575 003. 3. THE ASSISTANT COMMISIONER OF CENTRAL EXCISE AND CENTRAL TAX SOUTH DIVISION 5TH FLOOR PUNJA BUILDING ANNEXE LALBAGH MANGALORE 575 003. 4. THE SUPERINTENDENT OF CENTRAL TAX KADRI RANGE 5TH FLOOR PUNJA BUILDING ANNEXURE LALBAGH MANAGALORE – 575 003. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54350 WP No. 30430 of 2025 5. THE DESIGNATED COMMITTEE (SVLDRS) PUNJA BUILDING ANNEXURE LALBAGH MANAGALORE 575 003. …RESPONDENTS (BY SRI. UNNIKRISHNAN M, ADVOCATE FOR R-1 SRI. JEEVAN.J. NEERALGI, ADVOCATE FOR R-2 TO R-5) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 15.07.2024 BEARING DIN 20240757Y200004144E3 (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 the following reliefs: “(i) Issue a Writ of Certiorari quashing the impugned notice dated: 15.07.2024 bearing DIN: 2024075YZ00004144E3 issued by Respondent No.4 (Annexure-A) and (ii) Issue a writ of Certiorari quashing the impugned order-in-Appeal dated: 08.08.2023, bearing DIN 20230857CT0000F82F passed by Respondent No.1 (Annexure-B) and (iii) Issue a Writ of Certiorari quashing the impugned Order-in-Original dated 03.05.2022 bearing DIN 20220557YZ0000333CC4 passed by Respondent no. 3 (ANNEXURE - C); and, (vi) Issue a Writ of Certiorarified mandamus quashing the Show Cause Notice bearing DIN - 3 - HC-KAR NC: 2025:KHC:54350 WP No. 30430 of 2025 20201257YZ0000714307 dated 30.12.2020 (E. Office File no. 7156/2020); and, (v) Issue a Writ of Mandamus, or such other Writ, Order or direction(s), to process the refund Rs.2,72,533/-vide challan bearing CTIN No. 2401604960 paid by the Petitioner (ANNEXURE-R); and, (vi) Issue a Writ of Mandamus, or such other Writ, Order or direction(s), to Respondent No. 5 to issue Discharge Certificate under Form SVLDRS-4 for the payment Rs. 5,42,582/-against the tax liability of the Petitioner on 01.07.2020 vide challan bearing CTIN No. 2006259124 (ANNEXURE-H); and, (vii) To issue Order(s)Directions, Writ/s) or any other relief, holding that the actions of the Respondents are illegal and award a Cost appropriate as this Hon'ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice and equity; (viii) To issue Order(s), Directions, Writ(s) or any other relief as this Hon’ble court deems it fit and proper in the facts and circumstances of the case in the interest of justice and equity.” 2. 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 the - 4 - HC-KAR NC: 2025:KHC:54350 WP No. 30430 of 2025 order of this Court in the case of Sri. T. Uma Shankar Vs. The Government of India – W.P.No.21608/2024 dated 18.09.2024, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order. 3. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 4. As rightly contended by learned counsel for the petitioner, the present petition is directly and squarely covered by the decision of this Court in the case of Sri. T. Uma Shankar Vs. The Government of India – W.P.No.21608/2024 dated 18.09.2024, the operative portion of which reads as under: "7. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned notice at Annexure-T dated 12.06.2024 issued by the 2nd respondent is hereby quashed. (iii) The concerned respondents are directed to defreeze the account of the petitioner in HDFC Bank, Indiranagar Branch, Bangalore, within a period of one week from the date of receipt of a copy of this order. (iv) The concerned respondents are directed to accept payment made by the petitioner on 01.07.2020 towards SVLDRS Scheme and proceed to take necessary steps to - 5 - HC-KAR NC: 2025:KHC:54350 WP No. 30430 of 2025 issue the Discharge Certificate in Form SVLDRS-4 in favour of the petitioner in accordance with law, within a period of four weeks from the date of receipt of a copy of this order." 5. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of this Court in Sri. T. Uma Shankar’s case supra. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notice / orders at Annexures – A, B and C dated 15.07.2024, 08.08.2023 and 03.05.2022 issued by the 4th, 1st, 3rd respondents respectively are hereby quashed. (iii) The concerned respondents are directed to issue Discharge Certificate under Form SVLDRS-4 for the payment of Rs.5,42,582/- against the tax liability of the petitioner made on 01.07.2020 vide Annexure – H (iv) The concerned respondent Nos.1, 2 and 4 are directed to process refund of Rs.2,72,533/- and grant the same together with applicable interest after due verification - 6 - HC-KAR NC: 2025:KHC:54350 WP No. 30430 of 2025 and in accordance with law within a period of three months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 7