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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
What are the circumstances in which application for settlement cannot be entertained?
Team SoOLEGAL | 01/01/1970

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 of any question having a bearing on the rate of tax or determination of liability to pay tax on goods and/or services;

iii. If the fees as prescribed has not been paid.


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