JUDGMENT

Ujjal Bhuyan, J. - Heard Mr. Jas Sanghavi, learned counsel for the petitioners and Mr. Sham Walve along with Mr. Ram Ochani, learned counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of orders dated 12.02.2020 and 08.06.2020 rejecting the declarations of the petitioners dated 27.11.2019 and 10.01.2020 respectively under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (briefly "the scheme" hereinafter) and further seeks a direction to the respondents to reconsider the said declarations in terms of the scheme and grant the consequential reliefs. Further prayer made is for a direction to the respondents not to proceed with the show cause notice dated 30.12.2020 issued by respondent No.6.

3. Petitioner No.1 is a company incorporated under the Companies Act, 1956 and is engaged in the business of providing manpower recruitment and payroll processing services. Petitioner No.2 is a director of petitioner No.1. Being a service provider, petitioner No.1 got itself registered as a service provider under the Finance Act, 1994.

4. It is stated that because of severe financial crisis and other diffic