SITEC LABS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. By consent of the parties taken up for final hearing at the admission stage.

(2.) By this Petition under Article 226 of the Constitution of India, the Petitioner challenges letters dtd. 9/11/2020 and 5/1/2021 issued by Respondent No.4-Deputy Commissioner, CGST and Central Excise, Belapur, Navi Mumbai whereby Respondent No.4 has informed the Petitioner that the application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDRS') cannot be processed since the Petitioner has failed to make the payment of the amount mentioned in SVLDRS-3 form and, therefore, the Petitioner is directed to make the payment of the demand raised vide Order-In-Original ("O-I-O') dtd. 9/2/2017 and issued on 21/6/2017.

(3.) The Petitioner is engaged in the business of providing technical testing and analysis certification services. Pursuant to the show cause notice issued in the year 2015, an O-I-O came to be passed on 9/2/2017 raising a demand notice of Rs.64,20,907.00. The said O-I-O was challenged before this Court in Writ Petition No.1530 of 2019.