JUDGMENT :

R.D. DHANUKA, J.

1. Rule. Mr. Jetly, learned senior counsel for the respondents waives service. By consent of parties, writ petition is heard finally.

2. By this petition filed under Article 226 of the Constitution of India, the petitioner prays for a writ of certiorari for quashing and setting aside the order of Designated Committee-I (comprised of respondent nos. 2 and 3) communicated through email dated 14th February, 2020 whereby rejecting the SVLDRS-1 Declaration dated 30th December, 2019 filed by the petitioner. The petitioner also prays that the proviso to Rule 6(2) read with Rule 6(3) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 (for short ‘the said Scheme’) be read down and to accept the Declaration filed by the petitioner as the valid Declaration under Section 125 of the said Scheme and for other reliefs.

3. Some of the relevant facts for the purpose of deciding this writ petition are as under.

4. The petitioner is engaged in providing construction services of commercial or industrial buildings and civil structures, other than residential complexes. It is the case of the petitioner that in the month of February 2019, an enquiry for investigation was narrated by the Directorate General of GST Intelligence, Zonal Unit, Mumbai. During the course of the investigation, the petitioner submitted copies of the documents for the period 2013-14 (from October 2013 to March 2014), 2014-15, 2015-16 and 2016-17 (from April to June 2017), on demand, to the officers of the respondent no. 3. Mohd. Azhar Ali, Director of the petitioner tendered his statement before the Senior Intelligence officer of the respondent no. 3 on 28th February, 2019. It is the case of the petitioner that during the course of the said statement, the Director of the petitioner declared and admitted the total tax liability of Rs. 1,28,88,541/-. A portion of the said amount was subsequently confirmed as Rs. 1,26,62,148/- in the show-cause notice dated 26th September, 2020. The petitioner paid an amount of Rs. 30 lakhs prior to the recording of the said statement dated 28th February, 2019 and Rs. 60 lakhs after recording the said statement in two installments.

5. On 5th August, 2019, the Central Government launched the said Scheme after its incorporation as the Chapter V of the Finance (No. 2) Act, 2019. The said Scheme was brought into force w.e.f. 1st September, 2019.

6. The Central Board of Indirect Taxes and Customs (for short ‘CBIC’) issued a circular dated 27th August, 2019 explaining and qualifying the said Scheme. The petitioner proposed to avail the benefits i.e. reliefs in tax dues, interest and penalty etc and filed a Declaration dated 30th December, 2019 under the category ‘Investigation or Enquiry’ and sub-category ‘Investigation by DGGI’ for the duty type ‘Service Tax’. It is the case of the petitioner that when the petitioner filed the said Declaration dated 30th December, 2019, the enquiry or investigation was still in progress against the petitioner and was pending against the petitioner. The amount was clearly included within the scope of tax dues.

7. In the said Declaration filed in Form SVLDRS-1 by the petitioner, an amount of Rs. 1,28,88,541/- was declared by the petitioner as tax dues which was declared and admitted in the statement of Mohd. Azhar Ali, Director recorded on 28th February, 2019. The petitioner showed a deposit of Rs. 90 lakhs against the said tax dues of Rs. 1,28,88,541/- and also showed the ‘amount payable’ as defined under the provisions of Clause (e) of Section 121 of the Scheme, 2019 i.e. tax dues less tax less tax relief [@ 50% of tax dues] after adjusting the said deposit of Rs. 90,00,000/- and declared as ‘0’ zero. It is the case of the petitioner that as per the said Scheme, the petitioner was required to pay an amount of Rs. 64,44,270/- against which the petitioner had already paid a sum of Rs. 90 lakhs i.e. sum of Rs. 25,55,729/- in the excess of the final amount payable by the petitioner wh