JUDGMENT :

M.R. Shah, J.

1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 24.06.2021 passed by the High Court of Judicature at Allahabad in Writ Tax No.328 of 2021 by which the High Court has dismissed the said writ petition preferred by the appellant herein seeking direction to the respondents for consideration of the case of the petitioner under the scheme “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” (hereinafter referred to as the “Scheme of 2019”), the original writ petitioner has preferred the present appeal.

2. The facts leading to the present appeal in nutshell are as under:

That the appellant – company registered with the Service Tax Department was a company engaged in providing hospitality services. The Service Tax Department conducted investigations as to the evasion of service tax by the appellant and issued show cause notices demanding payment of service tax under various categories such as Accommodation in Hotels, Inn, Guest House, Restaurant Services, Mandap Keeper services etc.

2.1 Proceedings under the Insolvency and Bankruptcy Code (Amendment) Act, 2021 (hereinafter referred to as “IBC”) were initiated against the appellant –