JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. The instant writ application has been filed by the Petitioner primarily praying therein for the following reliefs:-

(i) For issuance of an appropriate writ/order/direction for quashing/setting aside the show cause notice dated 29.12.2020 (Annexure-11) issued by Respondent No.3 for the period April, 2015 to June, 2017, especially in view of the fact that the Petitioner admittedly for the same said period and the amount in dispute availed the benefit of ‘SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 and is entitled to discharge the due amount under the Scheme up to 29th May, 2022.

(ii) For issuance of further appropriate writ/order/direction including Writ of Certiorari for quashing/setting aside order-in-original : 04/S.Tax/Joint Commr/2022 dated 28.02.2022 (Annexure-13) passed by Respondent No.2, wherein liability of service tax, interest and penalty has been fastened upon the Petitioner despite the fact that the Petitioner has already availed the benefit of ‘SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019’ and is entitled for issuance of discharge certificate in its favour by making payment