SVLDRS compliance and timely payment entitled the taxpayer to Form SVLDRS-4, making the show-cause notice unsustainable.

Payment of the amount quantified under Form SVLDRS-3 within the stipulated time entitled the petitioner to the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issuance of Form SVLDRS-4. As the authorities proceeded on the premise that payment had not been made, despite intimation and supporting challans, the subsequent show-cause notice could not stand and was liable to be quashed.

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Issues: Whether the petitioner, having paid the amount quantified under Form SVLDRS-3 within the stipulated time, was entitled to issuance of Form SVLDRS-4 and whether the subsequent show-cause notice was liable to be quashed.

Analysis: The payment demanded under Form SVLDRS-3 had already been made within the prescribed period, and the petitioner had informed the authorities of such payment with supporting challans. The record showed that the entitlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 had already been accepted, yet the authorities proceeded on the incorrect premise that payment had not been made. In these circumstances, the show-cause notice was issued without considering the undisputed payment and the petitioner's compliance with the settlement requirement.

Conclusion: The petitioner was entitled to the benefit of the scheme and to issuance of Form SVLDRS-4, and the impugned show-cause notice was liable to be quashed.

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