ORDER :

1. Heard on admission.

2. The challenge in this writ petition is to the levy of tax which was claimed under Form SVLDRS-1 i.e. the claim under the Scheme of Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. The claim of the petitioner is that they have filed the service tax return in Form ST-3 for the period from April 2014 to September 2014 on 11.08.2015 and had duly paid the admissible service tax dues, but it was filed late. The petitioner did not pay any interest or penalty as applicable for the aforesaid period, as a result of which, the petitioner had applied under the SVLDRS Scheme to get waiver from interest and penalty as was promised under the Scheme of 2019. It is contended that the respondent No. 4, without considering the provision of Scheme of 2019 and without giving any opportunity of hearing to the petitioner passed the order on 16.03.2020 (Annexure P/1) in a mechanical manner by which the Form SVLDRS-1 submitted by the petitioner was summarily rejected.

3. The case of the petitioner is that the Form under the SVLDRS Scheme was filed on 28.12.2019 an