JUDGMENT :

Ujjal Bhuyan, J.

1. Heard Mr. Rajendra Mishra, learned counsel for the petitioner and Mr. Pradeep Jetly, learned senior counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 01.03.2020 whereby declaration of the petitioner dated 24.11.2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was rejected and further seeks a direction to the respondents to consider afresh the aforesaid declaration as a valid one and thereafter grant consequential relief to the petitioner in terms of the said scheme.

3. Case of the petitioner is that it is a company incorporated under the Companies Act, 1956 having its registered office at Mumbai. Earlier, it had service tax registration for providing security/detective agency services and presently it has Goods and Services Tax (GST) registration.

4. A summons dated 19.06.2019/20.06.2019 was issued to the petitioner by the Senior Intelligence Officer in the Directorate General of Goods and Services Tax (GST) Intelligence, Mumbai Zonal Unit, Mumbai. It was mentioned therein that a case/inquiry regarding evasion of service tax was being conduct