JUDGMENT :

R.D.Dhanuka, J.

Rule. Mr.Mishra, learned counsel for the respondents waives service. By consent of parties, petition is heard finally.

2. By this petition filed under Article 226 of the Constitution of India, the petitioner seeks a writ of mandamus, directing the Designated Committee under SVLDR Scheme to consider the tax dues as Rs.39,47,420/- i.e. the amount of demand confirmed, in the Order-in- Original dated 23rd December 2019 and declared in the SVLDRS-1 and compute an amount of Rs.15,78,968/- as the estimated/determined amount payable i.e. by applying 40% under Section 124(c)(i) of the Finance (No.2) Act, 2019 on the said dues of Rs.39,47,420/-. Some of the relevant facts for the purpose of deciding this petition are as under :-

3. The petitioner is engaged in providing security and detective agency services and was holding necessary registration under Service Tax law and now under GST law. The petitioner was paying appropriate service tax on the said services of security and detective agency provided by them.

4. It is the case of the respondents that during the ver