JUDGMENT

Vibhu Bakhru, J.

1. The petitioner has filed the present petition under Article 226 of the Constitution of India impugning the decision of the concerned authority to reject the petitioner's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereafter `the SVLDR Scheme'). The petitioner had filed the said application online in the prescribed format - Form SVLDRS-I. The said application was rejected and the ground for rejection along with the remarks were communicated online. The petitioner's application was rejected on the ground of "ineligibility" with the remarks, "incomplete and selective declaration".

2. According to the respondents, the designated authority had, on examination of the petitioner's application, noticed the following:

2.1 The petitioner had wrongly availed cess amounting to Rs.3,16,946/- in TRAN-1. The petitioner had reversed the said amount on 31.03.2019 but the interest amounting to Rs.83,231/- along with penalty was recoverable from the petitioner;

2.2 The petitioner had deposited the service tax amount of Rs.92,385/-, which was found due on ST-3 reconciliation but had not deposited the interest and penalty;

2.3 The petition