SVLDR Scheme, 2019 -- The petitioner challenged the SCN dated 28.04.2022. The petitioner had applied under the SVLDR Scheme, and not made the payments on or before the deadline fixed under the said Scheme. Several extensions for making the payments were also granted by the respondents. The Petitioner stated that only due to the critical health condition of one of its partners, it was difficult to mobilize funds to make the payments. Since payments have not been made, the impugned SCN has been issued. The court observed that being a SCN issued under Section 174, the question of interfering with the impugned SCN will not arise, as the same has been issued only under authority prescribed under law.

Held that:- The Hon’ble High Court directed the petitioner to submit an additional reply to the impugned SCN, within a period of two weeks. The respondents, thereafter, shall pass final orders after giving due consideration to the earlier reply as well as the additional reply, after affording a fair hearing to the petitioner including granting them the right of personal hearing within a period of two months. Till final orders are passed, no coercive steps shall be taken by the respondents against the petitioner.