JUDGMENT :

R.D. DHANUKA, J.

1. Rule. Mr. Ochani, 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 to restore and reconsider SVLDRS declaration filed by the petitioner on merits and to issue necessary discharge certificate and for other reliefs.

3. It is the case of the petitioner that on 13th March 2019, the office of Directorate General of GST Intelligence issued summons to the petitioner under the provisions of Section 83 of Finance Act, 1994 and Sections 70 and 174 of the Central Goods and Services Act, 2017 with a direction to remain present in-person and to tender evidence/produce documents. On 25th March 2019, the statement of one of the Directors was recorded when he admitted service tax liability of Rs. 72.37 lakhs for the period October 2015 to June 2017. The Central Government thereafter introduced Subka Vishwas (Legacy Dispute Resolution) Scheme in Finance (No. 2) Act, 2019 (for short “the said SVLDR Scheme) for settling old cases of service tax and central excise.

4. On 1st November 2019, the petitioner filed t