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    <title>2021 (2) TMI 1160 - DELHI HIGH COURT</title>
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    <description>A challenge was raised to a CGST show cause notice on the basis of an earlier discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, with dispute also raised on whether the matter fell under Section 129(1) or Section 129(2)(b) of the Finance Act, 2019. The Delhi High Court issued notice, permitted the petitioner to file a reply to the impugned notice, and directed that any counter affidavit be filed. It also clarified that the order would not operate as a restraint on further proceedings.</description>
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