JUDGMENT

Ujjal Bhuyan, J. - Heard Ms. Deepali Kamble, learned counsel for the petitioner and Mr. Sham Walve, learned counsel along with Mr. Yadav learned counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 02.01.2020 passed by the respondents rejecting the declaration of the petitioner dated 8.12.2019 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 declaration and thereafter grant the relief(s) to the petitioner.

3. Petitioner is a private limited company engaged in the business of providing construction services to its customers. Being a service provider, it was registered as such under the Finance Act, 1994.

4. Respondent No. 3 initiated an enquiry against the petitioner for alleged short payment of service tax for the period from April 2012 to June 2017. It is submitted that in the course of the enquiry, statement of the director of the petitioner Mr. Surajpal Singh was recorded before the respondents on 09.04.2019 wherein he admitted service tax liability of the petiti