Definitions
Section 11
Bill
SETTLEMENT OF CASES
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
CHAPTER – VIII
SETTLEMENT OF CASES
11. Definitions
(a) "Bench" means a Bench of the Settlement Commission;
(b) "case" means any proceeding under this Act for the levy, assessment and collection of IGST before an IGST officer, or before a First Appellate Authority in connection with such levy, assessment or collection of IGST pending on the date on which an application under sub-section (1) of section 15 is made:
Provided that where an order is passed by an adjudicating authority and for which the appeal period has not expired shall also be deemed to be a proceeding pendin
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