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    <title>Assessee allowed to submit an additional reply to a SCN against non-payment of tax within prescribed period under the SVLDRS</title>
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    <description>Court permitted submission of an additional reply to a Show Cause Notice issued for non-payment under the SVLDRS, finding no prejudice to the revenue. The revenue must consider the additional reply on its merits, apply principles of natural justice by affording a hearing, decide the matter afresh, and refrain from coercive action pending final orders. A short timeframe was prescribed for filing the supplementary reply.</description>
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      <description>Court permitted submission of an additional reply to a Show Cause Notice issued for non-payment under the SVLDRS, finding no prejudice to the revenue. The revenue must consider the additional reply on its merits, apply principles of natural justice by affording a hearing, decide the matter afresh, and refrain from coercive action pending final orders. A short timeframe was prescribed for filing the supplementary reply.</description>
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