JUDGMENT :

R.D. DHANUKA, J.

1. Rule. Mr. J.B. Mishra, learned counsel waives service of notice on behalf of Respondents. By consent of parties, petition is heard finally.

2. By this petition filed under Article 226 of the Constitution of India, the Petitioner has prayed for a writ of certiorari for quashing and setting aside the notice/statement dated 06.03.2020 issued by the Designated Committee in form SVLDRS-3 and seeks an order and direction to allow/accept the Application/Declaration No. LD-1501200005280 filed by the Petitioner.

3. The Commissioner of Central Excise and Service Tax issued a Show-Cause Notice dated 03-07/08/2015 to the Petitioner for refunding the Service tax amounting to Rs. 49,96,083/- and show-cause as to why the action proposed against the Petitioner shall not be taken. The Commissioner of Central Excise passed an Order in Original on 29.03.2017 against the Petitioner. On 13.07.2018, the Petitioner filed an application for rectification of the alleged mistake apparent from the records according to the Petitioner under Section 74 of Chapter V of the Finance Act, 1994. On 20.02.2019, the authority rejected the said application for rectification. On 08.04.2019, th