Power of Settlement Commission to reopen completed proceedings
Section 18
Bill
SETTLEMENT OF CASES
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
18. Power of Settlement Commission to reopen completed proceedings
If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the proper disposal of the case pending before it, it is necessary or expedient to reopen any proceeding connected
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