Interest waiver eligibility under SVLDRS affirmed for taxpayers who filed qualifying returns and paid tax before applying, including SCN demands. Taxpayers who filed ST-3 on or before the prescribed cut-off and paid tax dues in full before filing under the Sabka Vishwas Scheme, 2019 are eligible for waiver of interest; this includes cases where interest was later demanded by a show-cause notice or an order-in-original, the payment prior to application preserving entitlement to interest relief.