DRAFT – THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 – PART III
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 20-6-2016
In this part the provisions relating to settlement of cases under this draft Act is discussed in detail. Chapter VIII of the Act deals with the settlement of cases.
Case
Section 11(d) defines the term 'case' as 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 is made. 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 pending within the meaning of this clause. Where any appeal has been preferred after expiry of the period specified for filing such appeal under this Act and which has not been admitted, such appeal shall not be deemed to b
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alification of the members
The National Chairman/State Chairman shall be a person who is or has been a judge of the High Court. The qualifications, eligibility conditions and the manner of selection and appointment of the National Chairman, the State Chairman, and the Members shall be such as may be prescribed on the recommendations of the Council.
Functions
The National Chairman and the State Chairman shall exercise such powers and discharge such functions as may be prescribed on the recommendations of the Council.
State Commission
The jurisdiction of the State Settlement Commission constituted under this Act shall extend to the respective State. Each Bench shall be presided over by the State Chairman and shall consist of two other Members. when one of the persons constituting a Bench, whether such person is the presiding officer or other Member of the Bench, is unable to discharge his functions owing to absence, illness or any other cause or in the event of the occurrence of an
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ication shall contain a full and true disclosure of his tax liability which has not been disclosed before the jurisdictional IGST officer, the manner in which such liability has been derived, the additional amount of tax accepted to be payable by him and such other particulars as may be prescribed.
The Settlement Commission shall be disposed of in the manner as detailed below-
* No application shall be received by the Commission, unless-
* the applicant has furnished the return(s), which he is or was required to furnish under the provisions of this Act;
* a show cause notice for demand of tax issued by the IGST officer has been received by the applicant or an order confirming the demand of tax has been issued by the IGST officer and the same is pending before the First Appellate Authority;
* the additional amount of tax accepted by the applicant in his application exceeds five lakh rupees; and
* the applicant has paid the additional amount of tax accepted by him along with i
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fter taking into consideration the explanation provided by the applicant, it shall, within a period of forty five days from the date of the notice, by an order, allow the application to be proceeded with, or reject the application as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection . An application shall not be rejected unless an opportunity has been given to the applicant of being heard;
* A copy of every order, shall be sent to the applicant and to the jurisdictional IGST officer;
* Where an application is allowed, the Settlement Commission shall, within seven days from the date of order, call for a report along with the relevant records from the jurisdictional IGST officer;
* Such officer shall furnish the report within a period of sixty days of the receipt of communication from the Settlement Commission;
* Where the jurisdictional IGST officer does not furnish the report within the aforesaid period of sixty days, the
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t and to the jurisdictional IGST officer to be heard, either in person or through an authorized representative, and after examining such further evidence as may be placed before it or obtained by it, the Settlement Commission may pass such order as it thinks fit on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the jurisdictional IGST officer and Designated Officer;
* An order shall not be passed in respect of an application after twelve months from the last day of the month in which the application was made, failing which the settlement proceedings shall abate, and the adjudicating authority or the First Appellate Authority, as the case may be, before whom the proceeding at the time of making the application was pending, shall dispose of the case in accordance with the provisions of this Act as if no application had been made;
* The period specified under this section may, for reason
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is not paid by the taxpayer within thirty days of receipt of a copy of the order by him, or within such period as extended by the Settlement Commission not exceeding three months, the amount which remains unpaid, shall be recovered along with interest due thereon at the rate prescribed under section 36 of the CGST Act, as the sums due to the Central/ State Government by the jurisdictional IGST officer in accordance with the provisions of section 54 of the CGST Act;
* Where a settlement becomes void as provided, the proceedings with respect to the matters covered by the settlement shall be deemed to have been revived from the stage at which the application was allowed to be proceeded with by the Settlement Commission and the jurisdictional IGST officer or the First Appellate Authority, as the case may be, may, notwithstanding anything contained in any other provision of this Act, complete such proceedings before the expiry of two years from the date of the receipt of communication th
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opportunity of being heard.
Powers of Settlement Commission
The following are the powers given to the Settlement Commission-
* Where during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in the manner as may be prescribed.Every provisional attachment made by the Settlement Commission shall cease to have effect from the date, the sums due to the Central Government / the State Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission;
* If the Settlement Commission is of the opinion, for the proper disposal of the case pending before it, it is necessary or expedient to reopen any proceeding connected with the case but which has been completed under this Act before application for settlement15 w
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where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application;
* n immunity granted to a person) shall stand withdrawn if such person fails to pay any sum specified in the order of the settlement passed within the time specified in such order or within such extended period as permitted by the Settlement Commission or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted;
* An immunity granted to a personmay, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person had, in the course of the settlement proceedings, concealed any particular material to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in
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