JUDGEMENT
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(1.)Rule. Mr. Bangur, learned counsel for the respondents waives service. By consent of parties, petition is heard finally.
(2.)By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned orders dtd. 9/12/2020 and 20/2/2020 annexed at Exhibits 'A1 ' and 'A2 ' respectively.
(3.)On 5/7/2019, the Central Government proposed Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short 'the said Scheme ') in the budget for 2019-20 with an aim to assist taxpayers in clearing the baggage of disputes under erstwhile laws (service tax and central excise) which are subsumed in the Goods and Services Tax (GST). Vide notification dtd. 21/8/2019, the said Scheme was notified and introduced w.e.f. 1/9/2020. On 4/9/2019, the respondents issued summons to the petitioner for giving oral evidence or to submit relevant documents.
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