On account of financial hardship, after the period of 1.5 years from the due date to make payment under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDR Scheme], the Hon’ble Court allowed the petitioner to make payment of outstanding dues under the SVLDR Scheme. Further, in absence of issuance of pre-consultation notice, the Hon’ble Court quashed the Show Cause Notice.