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2022 (1) TMI 1128 - KARNATAKA HIGH COURTSeeking direction to respondents to issue revised Form SVLDRS-3 in accordance with the provisions of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - reasons for not adjusting the amounts already paid, not provided - non-speaking order - violation of principles of natural justice - HELD THAT:- As rightly contended by the learned counsel for the petitioner, in the remarks column in the impugned certificate at Annexure-M, respondents have specifically stated that petitioner has made certain payments; however, reasons as to why said payments have not been adjusted towards liability of the petitioner under the SVLDRS are not forthcoming and same are conspicuously absent in the impugned certificate which is a cryptic, laconic, non-speaking and unreasoned certificate, without any application of mind and without assigning any reasons as to why payments made by the petitioner having not been adjusted towards the liability under the SVLDRS. Without expressing any opinion on merits and demerits of the contentions of the parties, it is deemed just and proper to set aside the impugned certificate and remit the matter back to respondents for reconsideration afresh in accordance with law and the provisions of SVLDRS - petition allowed.
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