M/S. Avk Associates and Builders (India) Private Limited v. The Designated Committee Under the

ORDER The petitioner has filed this Writ Petition for direction to the first, second and third respondents to accept the remittance of tax amount of Rs.28,19,549/- as determined in Form No.SVLDRS-3 No.L270220SV300662, dated

27.02.2020 and consequential direction for issuance of Form No.SVLDRS-4.

¶2The learned counsel for the petitioner has drawn attention to an order of this Court dated 09.08.2024 in W.P.No.18283 of 2021, Mahasakthi Bio Enercon Private Limited Vs. The Designated Committee, Coimbatroe-III Division, Coimbtore, The Deputy Commisioner of Central GST and GST Excise, Coimbatore III Division, Coimbatore, reported in 2024(9) TMI 244 and agrees to deposit an amount determined under SVLDRS-3 scheme together with interest at the rate of 15% per annum.

¶3Following the view taken by this Court in the aforementioned case, the Writ Petition is disposed of by permitting the petitioner to settle the case under SVLDRS Scheme under the Finance (No.2) Act, 2017, subject to petitioner depositing tax liability of Rs.28,19,549/- together with interest within a period of 30 days from the date of receipt of copy of this order. Page3 of 4

¶4In case the petitioner settles the amount, the respondent are directed to settle the case. 26-03-2026 Index: Yes/No Speaking/Non-speaking order JAI To

¶1The Designated Committee under the Sabha Vishwas (Legacy Dispute Resolution) Scheme, 2019, Chennai North Comm

¶2issionerate Chennai 600 034.

¶3The Commissioner Designated Committee Under the Sabha Vishwas (Legacy Dispute Resolution) Scheme, 2019, Chennai North Commissionerate, Chennai 600 034.

¶4The Central Board of Indirect Taxes Represented by its Chairman, Central Secretariat, New Delhi, Delhi 110 001.

¶5Union of India Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi 110 001. Page4 of 4

C.SARAVANAN, J. JAI 26-03-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN M/s. AVK Associates and Builders (India) Private Limited Represented by its Director, Mr. S.AyyaduraiPandian, V-10, V Block, Olivine Ornate, Chennai 600 040 ..Petitioner(s) Vs 1. The Designated Committee under the Sabha Vishwas (Legacy Dispute Resolution) Scheme, 2019, Chennai North, Commissionerate, Chennai 600 034. 2. The Commissioner Designated Committee Under the Sabha Vishwas (Legacy Dispute Resolution) Scheme, 2019, Chennai North Commissionerate, Chennai 600 034. 3. The Central Board of Indirect Taxes Represented by its Chairman, Central Secretariat, New Delhi, Delhi 110 001. 4. Union of India Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi 110 001. ..Respondent(s) Prayer: This Writ Petition is filed under Article 226 of Constitution of India seeking Writ of Mandamus to direct the 1st Respondent, 2nd Respondent and 3rd Respondent to accept remittance of tax amounting to Rs. 28,19,549/- as per Form No. SVLDRS-3 No. L270220SV300662 dated 27.02.2020 and consequently issue Form No. SVLDRS-4 Page2 of 4 For Petitioner(s): M/S.S.Muthu Venkataraman For Respondent(s): M/s. S. Gurumoorthy, Senior Standign Counsel