ORDER :

1. Heard Dr. M.V.K. Moorthy, learned counsel for the petitioner; Mr. B. Mukherjee, learned counsel appearing on behalf of Mr. N. Rajeshwar Rao, learned Assistant Solicitor General of India for respondent No. 1 and Mr. B. Narasimha Sarma, learned counsel for respondent Nos. 3 and 4.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of intimation dated 27.09.2019 of the third respondent and further seeks a direction to the respondents to consider the declaration of the petitioner as a valid declaration under the category of ‘voluntary disclosure’ in terms of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

3. Case of the petitioner is that it is engaged in the business of providing event management services to its clients. It had obtained service tax registration under the Finance Act, 1994 since its incorporation in the year 2009. It is stated that since its inception, petitioner was filing service tax returns and paying the due service tax.

4. However, because of financial problems, petitioner could not pay service tax for the period from April, 2016 to June, 2017. The total amount of service tax dues to be paid by t