The Karnataka High Court has held that the department to issue Sabka Vishwas – (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) Form-3 as amount paid before the cut-off date.

The bench of Justice S.R.Krishna Kumar has observed that the amount as quantified and estimated by the department in SVLDRS-Form 3 had already been paid by the petitioner much prior to the cut off date, the respondents ought to have issued the SLVDRS-Form 4 certificate to the petitioner and having not been issued to the petitioner till date, the petition deserves to be allowed.

Pursuant to the promulgation of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) petitioner submitted an application seeking benefit under the said SVLDR Scheme, by declaring / admitting service tax to an extent of Rs.22,79,574.50/-. 

The Designated Committee issued SVLDRS-Form 3 to the petitioner estimating the amount payable as Rs.22,79,574.50. Petitioner remitted the estimated amount by generating a separate mandate form. Since, the petitioner had already paid the estimated/quantified tax, the petitioner did not deem it fit to pay any additional amount for the purpose of obtaining SVLDRS-Form 4 from the department.

The petitioner contended that it made a representation to the Department to issue Discharge Certificate in SVLDRS-Form 4, and again on 29.09.2020, petitioner has made one more representation to issue Discharge Certificate in SVLDRS- Form 4. 

Despite the representation, which clearly indicate that the petitioner had already paid an amount of Rs.22,79,574.50 as estimated / quantified amount in terms of the SVLDR scheme, the petitioner has not been issued with SVLDRS – Form 4. 

The petitioner sought a direction to consider the representations of the petitioner and issue manual discharge certification in Form SLVDRS-4 in accordance with the provisions of Section 127(8) of Finance Act, 2019 read with Rule 9 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019.

The court directed the departmnet to consider the representations within a period of four weeks and consider the payment made by the petitioner under Section 127(5) of the Finance Act, 2019 read with Rule 7 of SVLDR Scheme Rules, 2019, issue Discharge Certificate in SVLDRS-Form 4 in favour of the petitioner within a period of six weeks from the date of receipt of a certified copy of this order, in accordance with law.

Case Details

Case Title: M/S Ranjan Lakshmi Construction Versus The Designated Committee (SVLDRS)

Case No.: Writ Petition No.1378 Of 2025 (T-Res)

Date: 08/04/2025

Counsel For Petitioner: Prakash D.

Counsel For Respondent: Aravind V. Chavan

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