JUDGMENT

Navin Chawla, J. (Oral)

The hearing has been conducted through video conferencing.

1. This petition has been filed by the petitioner praying for a direction to the respondent no. 2 and 3 to consider and decide the proposal of the petitioner submitted under Sabka Vikas (Legacy Dispute Resolution) Scheme 2019 (herein after referred to as SVLDRS) vide application being ARN No. LD3112190022236 along with Form SVLDRS-1 dated 31.12.2019 after granting an opportunity of hearing to the petitioner. The petitioner further prays that no coercive action be taken against the petitioner till such time the above application is considered and decided by the respondent no. 3.

2. It is the case of the petitioner that the petitioner had filed the abovementioned application under the SVLDRS, however, no response thereto has been received from the respondent no. 3. The petitioner claims that the respondent no. 3 has neither rejected nor accepted the proposal of the petitioner company, however, in February 2020, petitioner was orally informed that the same has been rejected as the Deputy Commissioner till date has not calculated any duty/tax liability. The petitioner states that copy of suc