2026 (1) TMI 115

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....ioner seeks the following reliefs: "(a) Issue a writ of certiorari or such other Writ, Order or direction as this Hon'ble Court may deem fit, by quashing Form SVLDRS-2 dt.30.1.2020 in Annexure N-2, Form SVLDRS- 2A dt.25.2.2020 in Annexure N-3 and Form SVLDRS-3 dt.29.2.2020 in Annexure N-4 issued by Respondent No. 1 as being illegal and untenable in law, in the facts and circumstances of the instant case; (b) Issue a writ of mandamus or such other Writ, Order or direction as this Hon'ble Court may deem fit, directing the Respondent No. 1 to consider the pre-deposit amount of Rs. 10 lakh paid by the Petitioner and to issue revised Form SVLDRS-3 in lieu of Form SVLDRS-3 issued on 29.2.2020 in Annexure N-4, in the fact....

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....atter of record and an undisputed fact that the said appeal is pending before the CESTAT, Bangalore even as on today. 3. Upon promulgation of the SVLDRS Scheme in the year 2019, the petitioner filed Form SVLDRS-1 on 30.12.2019 in which he indicated and furnished details as regards the pre-deposit of Rs. 10 lakhs made by him as stated supra. In response to the same, the respondents issued Form SVLDRS-2 on 30.01.2020 without taking into account the aforesaid pre-deposit of Rs. 10 lakhs made by the petitioner. It is contended that due to the oversight and inadvertence and on account of bona fide reasons, unavoidable circumstances and sufficient cause, the petitioner did not notice that the Form SVLDRS-2 issued by the respondents did not con....

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....is not entitled to any relief in the present petition which is liable to be dismissed. 6. A perusal of the material on record will indicate that the petitioner had made the mandatory pre-deposit of Rs. 10 lakhs before the CESTAT, Bangalore in the aforesaid appeal which is pending even as on today. In addition thereto, in his application in Form SVLDRS-1, the petitioner had clearly indicated that he had made the pre-deposit of Rs. 10 lakhs and if the petitioner was granted benefit under the SVLDRS Scheme, the tax dues payable by the petitioner would be 'NIL' or '0' as can be seen from the aforesaid Form SVLDRS-1 submitted by the petitioner. However, despite the petitioner submitting Form SVLDRS-1 indicating not only the pr....