Petitioner sought direction to consider a post-closure tax payment under the SVLDRS Scheme 2019 and issuance of a Form SVLDRS-4 discharge certificate. No advocate attended when called twice and office objections were never complied with. The High Court dismissed the writ petition for non-prosecution.
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NC: 2024:KHC:44940 WP No. 4459 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.4459 OF 2022 (T-RES)
BETWEEN:
…PETITIONER
[BY SRI VENKATESH KUMAR S., ADVOCATE (ABSENT)]
AND:
Digitally signed by CHAITHANYA K Location: High Court of Karnataka
REPRESENTED BY JOINT SECRETARY MINISTRY OF FINANCE DEPARTMENT OF FINANCE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ROOM NO.46, NORTH BLOCK NEW DELHI-110 001.
NC: 2024:KHC:44940 WP No. 4459 of 2022
…RESPONDENTS
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS TO CONSIDER TAX PAYMENT OF RS.6,58,766/DATED 03.08.2021 MADE BY THE DECLARANT AFTER CLOSURE OF THE SVLDRS SCHEME 2019 DATED 30.06.2020, AGAINST AMOUNT DETERMINED AS PAYABLE IN FULL AND FINAL SETTLEMENT OF TAX DUES UNDER THE ACT BY THE RESPONDENT DESIGNATED COMMITTEE IN FORM SVLDRS-3 AND ISSUE DISCHARGE CERTIFICATE IN FORM SVLDRS-4, ETC.
THIS PETITION COMING ON FOR ORDERS, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
ORAL ORDER
None appears for the petitioner even when the
matter is called out for the second time. The writ petition
is of the year 2022. Till today, office objections have not
been complied with. It appears that the petitioner is not interested in prosecuting the writ petition. The writ petition is accordingly dismissed for
non-prosecution.
SD/(M.I.ARUN) JUDGE
hkh.
1 issue framed by the court
Whether tax payment made after closure of the SVLDRS Scheme 2019 should be accepted against dues determined in Form SVLDRS-3 and a discharge certificate issued.
Shri Sahul Hameed
Union of India, represented by Joint Secretary, Ministry of Finance (CBIC)
Additional Commissioner of Central Tax, Mangalore South Division
Joint Commissioner of Central Tax, Mangalore South Division
Assistant Commissioner of Central Tax, Mangalore South Division
M.I.Arun
As recorded by the court registry
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