JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records in SVLDRS-3 No.L270120SV301305 dated 27.01.2020 issued by the respondent determining an amount of Rs.13,24,448/- as payable under Arrears category under and quash the same as arbitrary, illegal and against the principles of natural justice and consequently direct the respondent to determine the amount payable afresh under Section 124(1)(a) of the Finance (No.2) Act, 2019 under SABKA VISHWAS (Legacy Dispute Resolution) Scheme 2019 as pending litigation category after verification of the records.)

1. The prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records in SVLDRS-3 No.L270120SV301305 dated 27.01.2020 issued by the respondent determining an amount of Rs.13,24,448/- as payable under Arrears category and quash the same as arbitrary, illegal and against the principles of natural justice and consequently direct the respondent to determine the amount payable afresh under Section 124(1)(a) of the Finance (No.2) Act, 2019 under SABKA VISHWAS (Legacy Dispute Resolution) Scheme 2019 as pending litigation category after verification of the records.

2. The petitioner had a tax arrears payable to the respondent. Therefore, in order to get the benefit of the scheme called 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the petitioner made an application and based on such application, the respondent, who is the authority, under the scheme, to determine the amount payable by permitting the petitioner to avail the benefit under the scheme, has declared it as Rs.7,32,236/-, by proceedings dated 22.01.2020.

3. However, subsequently by proceedings dated 27.01.2020, the petitioner having been considered to be under arrears category, the respondent has determined the amount payable by the petitioner as Rs.13,24,448/-. Felt aggrieved over the said declaration made by the respondent treating the petitioner as “under arrears” category, whereby the higher amount has been determined by the respondent, the petitioner has moved this writ petition.

4. In this context, learned Counsel appearing for the petitioner has relied upon the relevant provisions of the scheme, especially, Sections 124 and 125, which are relevant for the issue raised in this writ petition. Therefore, Sections 124 and 125, to the extent which are required to be noticed are extracted hereunder:

“124.(1) Subject to the conditions specified in sub-section (2), the relief available to a declarant under this scheme shall be calculated as follows:-

(a) where the tax dues are relatable to a show cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June, 2019, and if the amount of duty is,-

(i) rupees fifty lakhs or less, then, seventy per cent of the tax dues;

(ii) more than rupees fifty lakhs, then, fifty per cent of the tax dues;”

.....

125.(1) All persons shall be eligible to make a declaration under this Scheme except the following, namely:-

(a) who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019;”

5. In this context, it is the case of the petitioner, as projected by the learned Counsel for the petitioner that, as against the order passed by the original authority as well the Commissioner (Appeals), further appeal had been filed by the petitioner assessee before the CESTAT on 20.06.2019. One of the conditions which has been imposed under the scheme, especially, under Section 125(a) as referred to above, is that, those who filed appeal and the same had been heard finally, but orders were not passed as on 30.06.2019, shall not be eligible to claim any declaration under the scheme. By referring upon the said provision, learned Counsel would contend that, insofar as the petitioner's case is concerned, the appeal admittedly had been filed prior to the cut off date ie., 30.06.