MALIK BUILDERS Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition under Article 226 and 227 of the Constitution of India, the petitioner has assailed the correctness, legality and validity of Communication dtd. 12/10/2020, by which, respondents-authorities communicated the petitioner that the declarations vide SVLDRS-01 application filed under the category of 'Voluntary Disclosure' for relaxation of applicable interest and penalty in respect of declared service is not eligible under SVLDRS-2019. It was also communicated that SVLDRS-04 dtd. 7/2/2020 were issued erroneously. Therefore, SVLDRS applications having ARN Nos. - LD-3112190020439, LD-3112190020561 and LD-3112190020627 all dtd. 31/12/2019 are rejected and further that demand of Rs.16,40,026.00 stands outstanding as such.

(2.) The petitioner has also sought quashing of Letter dtd. 28/11/2019, Internal Audit Report dtd. 8/1/2021 and Show Cause Notice dtd. 8/1/2021.

(3.) Factual matrix, relevant and necessary for adjudication of the controversy involved in the present petition is stated infra.