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    <description>The Court allowed the draft amendment for the ongoing litigation and directed prompt implementation. It disapproved of coercive tactics used to pressure assessees to fill Form DRC-03, emphasizing that recovery actions must comply with the law. Notices were issued to respondents, with writ applicant No.2 required to appear without coercion. Serious allegations against visiting officers prompted directions for responses and submission of documents for further proceedings. The Court stressed the need for lawful conduct by the department and set deadlines for replies and actions, ensuring a fair and transparent process.</description>
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      <description>The Court allowed the draft amendment for the ongoing litigation and directed prompt implementation. It disapproved of coercive tactics used to pressure assessees to fill Form DRC-03, emphasizing that recovery actions must comply with the law. Notices were issued to respondents, with writ applicant No.2 required to appear without coercion. Serious allegations against visiting officers prompted directions for responses and submission of documents for further proceedings. The Court stressed the need for lawful conduct by the department and set deadlines for replies and actions, ensuring a fair and transparent process.</description>
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