JUDGMENT :

1. Heard Sri Dharmendra Kumar Rana alongwith Sri Tanmay Sadh, learned counsel for the petitioners; Sri Ashok Singh and B.K.S. Raghuvanshi, learned counsel for the revenue.

2. Present writ petition has been filed to challenge the computation/made on Form SVLDRS-3 dated 6.12.2019, issued for the periods September 2016 to February 2017 and, April 2017 to June 2017, by the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as the 'Scheme') and rejection of SVLDRS-1 dated 27.12.2019 both, for the periods September 2016 to February 2017 and, April 2017 to June 2017. Also, challenge has been raised to the communications dated 17.3.2020 and 7.4.2020 issued by the Assistant Commissioner, Central GST Division/respondent No. 6, seeking recovery of interest and penalty Rs. 74,36,934/-.

3. Further, mandamus has been sought to re-compute the amount payable under the Scheme as also for refund claimed. Insofar as challenge to the validity of Rule 8(3A) of the Central Excise Rules, 2002 is concerned, the same has not been pressed.

4. Present writ petition has been filed by M/s. Unitech Machines Ltd. petitioner No. 1 and M/s. UM Auto