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    <description>The court upheld the legality of the show cause notice issued under the Sabka Vishwas Scheme, 2019 for non-payment of taxes, but directed the respondents to consider the petitioner&#039;s reply before making final decisions. The petitioner was granted additional time to file another reply, with instructions for fair consideration and a right to a personal hearing. No coercive actions were permitted until final orders were issued, and no costs were imposed in the judgment.</description>
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      <description>The court upheld the legality of the show cause notice issued under the Sabka Vishwas Scheme, 2019 for non-payment of taxes, but directed the respondents to consider the petitioner&#039;s reply before making final decisions. The petitioner was granted additional time to file another reply, with instructions for fair consideration and a right to a personal hearing. No coercive actions were permitted until final orders were issued, and no costs were imposed in the judgment.</description>
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