Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed

Bundl Technologies Private Limited Vs Union of India (Karnataka High Court)

Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed

Honorable Karnataka High Court (Karnataka HC) in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held that Swiggy’s payment made as goodwill gesture during investigation cannot be taken as self-ascertained tax. Furthermore, the Honorable Karnataka HC directed the Department to refund money deposited during the investigation.

M/S. Bundl Technologies Pvt. Ltd. (“the Petitioner”) filed a Writ Petition, for the issuance of the writ of Mandamus, under Article 226 of the Constitution seeking to direct the Respondents to forthwith the amount of Rupees 27,51,44,157/- illegally collected by the Department from the Petitioner.

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