Section 23 – Draft-Bills-Reports – SETTLEMENT OF CASES – Draft – INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) – Draft June 2016 – Section 23 – 23. Bar on subsequent application for settlement in certain cases (1) Where- (i) after the passing of an order of settlement under sub- section (5) of section 16, in relation to a case, such person is convicted of any offence under this Act in relation to that case; or (ii) the case of such person is sent back to the jurisdictional IGST Office
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