- 1 - HC-KAR NC: 2025:KHC:47482 WP No. 21890 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21890 OF 2024 (T-RES) BETWEEN: M/S JAGADISH (A PARTNERSHIP FIRM) REPRESENTED BY ITS PARTNER, SRI. P. ASHWIN, AGED ABOUT 39 YEARS, NO. 51, OLD NO. 664, 11TH MAIN, HOTEL JAGADISH, 4TH BLOCK, JAYANAGAR, BANGALORE – 560 011. …PETITIONER (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE AND INDUSTRY, DEPARTMENT OF COMMERCE, UDYOG BHAWAN, NEW DELHI – 110 107. 2. THE COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BANGALORE SOUTH COMMSSIONERATE, 2ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BANGALORE – 560 070. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION-3, BANGALORE SOUTH COMMSSIONERATE, 2ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BANGALORE – 560 070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47482 WP No. 21890 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE BEARING C.NO. IV/09/16/2020-21 SD3/1517/2020 (DIN- 2020095YV03003OD639) DTD. 24.09.2020 ISSUED BY THE R-3 (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:- “a) Issue a writ or order or direction in the nature of Certiorari by quashing the impugned Show Cause Notice bearing C.No.IV/09/16/2020-21 SD3/1517/2020 (DIN-2020095YV03003OD639) dated 24.09.2020 issued by the 3rd Respondent (Annexure- ‘A’); b) Issue a writ or order or direction in the nature of any writ declaring that the issue for the period 2015-16 has already been settled under SVLDR Scheme, 2019 as per Discharge Certificate dated 24.05.2024 issued in FORM SVLDRS-4 (Annexure-‘E’) c) Pass such other order/s or direction/s as deemed fit and proper in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:47482 WP No. 21890 of 2024 3. A perusal of the material on record will indicate that subsequent to issuance of show-cause notice at Annexure-A dated 24.09.2020, the respondents have issued discharge certificate dated 24.05.2024 vide Annexure-E in Form SVLDRS-4 under the SVLDR Scheme, 2019 for the period April, 2015 to June-2017 by coming to the conclusion that the dues payable have already been cleared. In view of the SVLDR scheme, the impugned notice does not survive any longer and the same deserves to be quashed. 4. In the result, I pass the following: ORDER (i) The petition is disposed of. (ii) The impugned show-cause notice at Annexure-A dated 24.09.2020 issued by respondent No.3 is hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 27