JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue Writ of Certiorarified Mandamus to quash FORM SVLDRS-3 No.L040320SV300070 (Declaration ARN No.LD0401200000237) dated 04.03.2020 and to further direct the respondent to issue a Discharge Certificate under FORM SVLDRS-4 by considering the payments made by the lessees against the Petitioner’s liability and as declared in FORM SVLDRS 1 vide Declaration No.ARN No.LD0401200000237.)

1. The petitioner has challenged an order passed by the sole respondent/the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, (‘Scheme’), calling upon the petitioner to remit an amount of Rs.1.45 Crores (approx) as a pre-condition for issuance of a Discharge Certificate under the Scheme.

2. Heard Mr.G.Natarajan, learned counsel for the petitioner and Mr.Rajendran Raghavan, learned Senior Standing Counsel for the sole respondent.

3. The petitioner had approached the respondent with an Application under the Scheme for settlement of the dispute arising under show cause notice culminating in order-in-original dated 10.02.2017, confirming a demand of Service Tax under the Finance