Allowed

Audit-I Commissionerate v. M/S Thinkhigh Solutions Pvt. Ltd.

Karnataka HC17 Dec 2024WA/1229/2022

Case brief

AI extract

What is this about?

An Intra-Court Appeal was disposed of regarding extension of time for remitting an amount under Sabka Vishwas Scheme. The Court allowed an application granting reasonable time for payment due to authorities' delay and directed consequent extension for issuing a Discharge Certificate.

What did the court decide?

Extended time for remitting amount under Form No.3 granted; timeline for Discharge Certificate in Form No.4 extended if payment made by extended deadline.

Audit-I Commissionerate Vs M/S Thinkhigh Solutions Pvt. Ltd. — Karnataka HC (2024) — LawSathi Research

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Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

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WA NO. 1229/2022 (T - RES)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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[AUDIT-I COMMISSIONERATE AND OTHERS VS. M/S THINKHIGH SOLUTIONS PVT LTD]

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19.12.2025

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(VIDEO CONFERENCING / PHYSICAL HEARING)

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CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF

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ORAL ORDER ON I.A. No.1/2025

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(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)

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The respondent being unable to avail the benefit under

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Sabka Vishwas [Legacy Dispute Resolution] Scheme, 2019 has filed the writ petition in W.P. No.12853/2020 which is disposed of on 22.09.2022 granting certain benefits. Those benefits are thus:

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[iii] The concerned respondents are hereby directed to issue Form No.3 in terms of Form No.2 dated 29.11.2019 issued by them to the petitioner within a period of 15 days from the date of receipt of a copy of this order.

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[iv] Upon receipt of the said Form No.3 by the respondents, the petitioner shall make payment of the said amount within a period of four weeks from the date of receipt of Form No.3 to be issued by the respondents.

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[v] Immediately upon the petitioner making of payment of the amount shown in Form No.3 to be issued by the respondents, respondents shall issue the Discharge Certificate in Form

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2 - WA NO. 1229/2022 (T - RES)

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No.4 in favour of the petitioner within a period of two weeks from the date of payment."

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The authorities have called in question these

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directions in this intra-court appeal, but this Court has affirmed those directions extending the timeline stipulated respectively from the date of receipt of this Court's order. The applicant-respondent [ the writ petitioner] has filed this application for extension of time to remit the amount in terms of Form No.3 contending financial constraints and stating that this is because in one year that the authorities have taken to issue Form No.3, the applicant has suffered depletion in reserves and surpluses.

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Sri Shishira Amarnath and Sri Joseph, the learned counsels for the parties, are heard and the following emerges as undisputed: [i] that the authorities who had to issue Form No.3 in January 2025 have issued such Form on 11.11.2025 which is received by the applicant only on 18.11.2025, and [ii] that the applicant who had to pay the amount in terms of Form No.3 before 18.12.2025 has not paid the amount for the reasons as aforesaid.

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3 - WA NO. 1229/2022 (T - RES)

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The only question that has to be considered by

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this Court is: whether the applicant must be given the benefit of extended time which is reasonable, and this Court is of the view that if the authorities were to issue Form No. 3 in the month of January 2025, but have issued in November 2025 [ 11.11.2025 ], the applicant must be allowed reasonable time, especially with the applicant contending that there is depletion in its reserves and surpluses.

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This Court, on a careful consideration is of the view,

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that the applicant must pay the amount in terms of Form No.3 before 18.01.2025 and the timeline issued for Discharge Certificate in Form No.4 must be consequentially extended if the applicant remits the amount in terms of Form No.3 before 18.01.2026. The application [ I.A. No.1/2025 ] is allowed accordingly, and the Discharge Certificate shall be issued within two weeks from the date of payment.

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(B M SHYAM PRASAD) JUDGE

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(T.M.NADAF) JUDGE

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AN/-; List No.: 1 Sl No.: 20

Audit-I Commissionerate v. M/S Thinkhigh Solutions Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

Audit-I Commissionerate v. M/S Thinkhigh Solutions Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

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