JUDGMENT

Ujjal Bhuyan, J. - Subject matter and reliefs sought for in the three writ petitions being identical, those were heard together on 20.10.2020 and are being disposed of by this common judgment and order.

2. Heard Mr. Sridharan, learned counsel for the petitioners and Mr. Jetly, learned senior counsel alongwith Mr. J. B. Mishra, learned counsel for the respondents.

3. The three writ petitions have been filed under Article 226 of the Constitution of India seeking a direction to the respondents, more particularly respondent No.2, to substitute the estimated amount payable as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less tax relief amounts mentioned in the applications (declarations) filed by the petitioners in form SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

4. Short point for consideration in all the three writ petitions is what would be the amount of tax dues in respect of the petitioners? Whether it would be the amount mentioned in the show cause-cum-demand notice or the amount determined by the adjudicating authority in the order in original which amount has been accepted by the department though the order in original has bee