JUDGMENT :

UJJAL BHUYAN, J.

1. Heard Mr. Raichandani, learned counsel for the petitioner and Mr. 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 05.05.2020 and further seeks a direction to the respondents to afford an opportunity of hearing to the petitioner and thereafter pass appropriate order in terms of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

3. It may be mentioned that by the impugned order dated 05.05.2020 issued by respondent No.4 i.e., the designated committee, while granting tax relief of Rs.4,00,39,033.00 and further directing payment of Rs.2,89,14,033.00, CENVAT credit of Rs.3,28,49,069.00 was not accepted by respondent No.4 as pre-deposit made by the petitioner thereby depriving the petitioner the benefit of the said amount while determining the quantum of tax relief and consequential amount payable which would have been nil if the said amount of CENVAT credit was treated as a pre-deposit.

4. Case of the petitioner is that it is a private limited company incorporated under the Companies Act, 1956. It is engaged in the business of providin