2022 (12) TMI 912

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.... a. To issue writ of Certiorari or any other appropriate writ, order or direction quashing the Impugned email dated March 11, 2020 (Vide Annexure-A) issued by the Respondent No.4 by declaring the same as arbitrary, unreasonable, discriminatory and illegal. b. To issue writ of Mandamus or any other appropriate writ, order or direction directing the Respondent No.4 to consider the Declaration filed by the Petitioner in Form SVLDRS-1dated December 26,2019 as proper and grant full waiver of interest and penalty as per the Scheme. c. To issue writs(s) and/or direction(s) in the nature of Mandamus directing the Respondent No.3 from keeping the present proceedings in abeyance till the final disposal of the Writ Petition by th....

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.... on 26.12.2019. It is submitted that subsequently, respondents 4 and 5 issued Form SVLDRS -2 on 10.02.2020, thereby intimating the petitioner that since the show cause notice involved demand of interest only, the petitioner was not eligible under the SVLDR scheme in the light of Section 123(b) of the Finance Act, 2019. On 13.02.2020, petitioner filed its detailed response along with all relevant documents, circulars, notifications etc., bringing to the notice of the respondents that it was entitled to the benefit under the SVLDR scheme and the same was reiterated by the petitioner in the personal hearing before respondents 4 and 5. It is the grievance of the petitioner that despite the aforesaid facts and circumstances, respondent No.4 proc....