JUDGMENT

1. Heard learned advocates appearing for the parties.

2. By this writ petition petitioner has challenged the impugned orders dated 12th February, 2020 rejecting the petitioner's applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019 and rules thereunder.

Questions of law involved in this writ petition are as hereunder:

(i) Whether on the facts and in the circumstances of the case the impugned orders passed under the 'SVLDRS' 2019, by the respondent authority concerned rejecting the applications of the petitioner by holding that the petitioner submitted the applications in the wrong category as showing 'SCN duty pending' and that the two show cause notices in question had already been adjudicated by one order-in-original and upheld by the CESTAT and High Court, is erroneous in law and perverse?

(ii) Whether on the facts and in the circumstances of the case applications filed by the petitioners on the date when the aforesaid scheme was existing, can show cause cum demand notices in question be called 'finally heard' for denying the benefit under the said Scheme when the order-in-original on the show cause notice