JUDGMENT :

Manindra Mohan Shrivastava, J.

1. By this petition under Article 226 & 227 of the Constitution of India, the petitioner has assailed the correctness, legality and validity of Communication dated 12.10.2020, by which, respondents authorities communicated the petitioner that the declarations vide SVLDRS-01 application filed under the category of ‘Voluntary Disclosure’ for relaxation of applicable interest and penalty in respect of declared service is not eligible under SVLDRS-2019. It was also communicated that SVLDRS-04 dated 07.02.2020 were issued erroneously. Therefore, SVLDRS applications having ARN Nos.-LD3112190020439, LD-3112190020561 and LD-3112190020627 all dated 31.12.2019 are rejected and further that demand of Rs.16,40,026/- stands outstanding as such.

2. The petitioner has also sought quashing of Letter dated 28.11.2019, Internal Audit Report dated 08.01.2021 and Show Cause Notice dated 08.01.2021.

3. Factual matrix, relevant and necessary for adjudication of the controversy involved in the present petition is stated infra.

4. The petitioner-firm involved in construction activities bearing Service Tax Registration, filed an online application for availing the benefit of SVLDRS (Sabka Vishwas) (Legacy Dispute Resolution) Scheme 2019 (hereinafter referred to as ‘the Scheme of 2019) before the authority on 31.12.2019 and, thereafter, on 17.02.2020, the respondents-authorities also issued the discharge certificate or full and final settlement tax dues under Section 127 of the Finance (No.2) Act of 2019 read with Rule 9 of the Scheme of 2019. Respondent-authority issued 3 ARN Number to the petitioner.

5. As disclosed in the writ petition, on 28.11.2019, i.e. before submitting application under ‘Voluntary Disclosure’, a letter was issued intimating initiation of proceedings for conducting Service Tax Audit by the Assistant Commissioner, Audit Circle, Jodhpur. Though, the petitioner requested the said Authority about the fact of it having availed the benefit under the Scheme of 2019, the proceedings continued which required the petitioner to submit required record to the audit team.

6. The petitioner, as pleaded, also requested the designated Committee constituted under the Scheme of 2019 for giving opportunity of hearing before passing any adverse order, but the same was not afforded.

7. The audit proceedings eventually resulted in issuance of Internal Audit Report against the petitioner for the same period for which petitioner had filed application under the Scheme of 2019, followed by show cause notice of the even date on 08.01.2021.

8. In the meantime, the petitioner received impugned Communication dated 12.10.2020 wherein, it was mentioned that the petitioner had filed application under the category of ‘Voluntary Disclosure’ for relaxation of applicable interest and penalty in respect of declared service pertaining to the period from April 2016 to June 2017 for which departmental audit had already been initiated, but remained pending. In the said communication, it was further disclosed that in the case of ‘Voluntary Disclosure’ where any material particular furnished in the declaration is subsequently found to be false, within a period of one year of issue of the discharge certificate, it shall be presumed as if declaration was never made and proceedings under the applicable Indirect Tax enactment shall be instituted. On such consideration, the authority informed that the declarations filed by the petitioner under the category of ‘Voluntary Disclosure’ appear to have been filed wrongly and accordingly declarations are not eligible under SVLDRS-2019. The authority was of the view that SVLDRS-04 dated 07.02.2020 were issued erroneously as correct and complete facts were not brought to the notice of the Committee. Invoking its power under Section 129 (2)(c) of the Finance (No.2) Act, 2019, petitioner’s SVLDRS appli