THINKHIGH SOLUTIONS PVT LTD Vs. AUDIT-I COMMISSIONERATE

JUDGEMENT

(1.) In this petition, petitioner has sought for the following reliefs:

(2.) Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

(3.) The material on record discloses that pursuant to the petitioner filing an application in Form No.1 on 23/9/2019 to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (for short, 'the SVLDR Scheme'), respondent No.3 issued Form No.2 in the prescribed format on 29/11/2019 to the petitioner. Pursuant thereto, the petitioner submitted Form 2A as can be seen from Annexure - M dtd. 3/12/2019. It is the grievance of the petitioner that despite the petitioner being ready and willing to pay the amount notified in Form No.2 for availing the benefit of the aforesaid scheme, respondent No.3 have proceeded to issue the impugned Communication at Annexure - A dtd. 31/1/2020 rejecting the claim of the petitioner for the benefit under the SVLDR Scheme and as such, the petitioner is before this Court by way of the present petition.