JUDGMENT

Manmohan, J. - The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the intimation letter dated 14th September, 2020 issued by respondent No.4, Assistant Commissioner of Central Excise and Service Tax, whereby the application filed by the petitioner for rectification of an alleged clerical error in SVLDRS 1 declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme [SVLDR Scheme] was rejected. Petitioner seeks directions to the respondent to accept the balance payment of Rs.10,19,821/-from the petitioner and issue Discharge Certificate in Form SVLDRS-4 under the SVLDR Scheme. The relevant portion of the impugned order is reproduced hereinbelow:-

"2. As per provisions of the scheme, the benefit of pre -deposits claimed in SVLDRS-1, could only be given prior to issue of SVLDRS-3, and, in the application in consideration i.e. application bearing ARN-LD3112190012514, no pre-deposits were claimed in SVLDRS -1, SVLDRS-3 was issued in on 27.02.2020, in accordance with the SVLDRS-1 filed by the applicant. Payment against the SVLDRS-3 issued was not made by 30.06.2020 in terms of the Section 127(5) of the Finance Act