Karasamadhana Scheme settlement disposed revision petitions; Tribunal delay-condonation jurisdiction question was left open as academic.

The revision petitions were disposed of in terms of the respondent's affidavit undertaking payment under the Comprehensive Karasamadhana Scheme, 2019, as the State accepted the respondent's eligibility and the scheme provided waiver of 100% of arrears of penalty and interest under the Karnataka Value Added Tax Act, 2003. The challenge to the Tribunal's power to condone delay beyond the stipulated period was treated as academic and was left open for decision in an appropriate proceeding.

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Issues: Whether the revision petitions should be disposed of in terms of the respondent's affidavit undertaking payment under the Comprehensive Karasamadhana Scheme, 2019, and whether the challenge to the Tribunal's power to condone delay required adjudication.

Analysis: The respondent filed an affidavit undertaking to pay the balance tax amount under the Comprehensive Karasamadhana Scheme, 2019, which was supported by the Government Order approving the scheme and providing waiver of 100% of arrears of penalty and interest under the Karnataka Value Added Tax Act, 2003. In view of this undertaking and the State's acceptance of the respondent's eligibility to avail the scheme, the controversy was treated as no longer requiring adjudication. The objection regarding the Tribunal's jurisdiction to condone delay beyond the stipulated period was expressly stated to be academic and was left open for decision in an appropriate proceeding.

Conclusion: The revision petitions were disposed of in terms of the respondent's affidavit, and the jurisdictional question regarding condonation of delay was not decided.

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