ORDER :

ILESH J. VORA, J.

1. We have heard learned Counsel Mr. Sujit Ghosh, assisted by Mr. Paritosh R. Gupta, learned advocate for M/s. Gupta Law Associates for the writ applicant and Mr. Priyank Lodha, learned Standing Counsel appearing for the Respondents.

2. By filing this petition under Article 226 of the Constitution of India, the writ applicant seeks quashing of the order of the respondent No.1 in rejecting the application (declaration) filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as “Scheme, 2019”) for settlement of excise duty as conveyed by letters dated 05.05.2020 and 11.06.2020 and further challenging the legality of the statement issued in Form-SVLDRS-2 dated 07.02.2020 issued by respondent No.1 and seeks further direction to process the declaration made by the petitioner in Form SVLDRS-1.

3. The reliefs as sought for by the petitioner read as under:

“(a) issue a writ of Certiorari, or a writ in the nature of Certiorari calling for the records in the impugned statement in Form SVLDRS-2 dated 07.02.2020 to quash the same as illegal and pass such further orders;

(b) issue a writ of Certiorari, or a writ in the nature of Certio