ORDER :

The instant petition has been filed for grant of the following substantive reliefs:-

“A Issue a Writ, Order or Direction in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India directing the Respondents to accept the payment of taxes of Rs. 68,19,084/- declared by the Petitioner and accepted by the respondents under the Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019;

B. Direct the Respondents to permit the Petitioner to deposit the determined amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 along with such rate of interest as may be directed by this Hon’ble Court;

C. Directing the Respondents to consider the representation dated 29.06.2020, 25.09.2020, 29.12.2020, 25.03.2021, 05.06.2021 and 12.08.2021 made by the Petitioner addressed to the Respondents.”

2. The Government of India launched a scheme called as “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short ‘SVLDRS, 2019’) as a one time measure for liquidation of legacy disputes of Central Excise and Service Tax.

3. The petitioner opted the scheme and filed a declaration dated 15.01.2020. In the declaration, t