JUDGMENT :

UJJAL BHUYAN, J.

1. Heard Mr. Bharat Raichandani, learned counsel for the petitioner and Mr. Walve, learned counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 25.02.2020 issued by respondent No.3 and further seeks a direction to the said respondent to reconsider its declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by allowing pre-deposit made by the petitioner to the extent of Rs.1,02,55,913.00.

3. Case of the petitioner is that it is a private limited company incorporated under the Companies Act, 1956 having its office at Belapur in the State of Maharashtra. Petitioner is engaged in the business of providing ‘erection, commissioning and installation’ services to its customers. Being a service provider, it was registered as such under the Finance Act, 1994.

4. It is stated that petitioner was filing service tax returns regularly and was paying service tax wherever applicable.

5. Service tax department initiated investigation against the petitioner on 03.10.2011 on the ground of alleged non-payment of service tax dues for the period covering 01.04.2006 to 31