Question 9 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. What are the circumstances in which application for settlement cannot be entertained? Ans. As per section 15 of the IGST Act, in the following circumstances, Settlement Commission will not accept an application for settlement: i. If the case involved in the application is pending with the Appellate Tribunal or any Court; ii. If the application involves determination
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