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Who cannot use Settlement Commission?
Team SoOLEGAL | 01/01/1970

The following persons cannot avail of the facility of Settlement Commission

i. No person can avail the facility of settlement more than twice. (section 23)

ii. A person cannot apply for settlement in any other matter where after passing  of a settlementorder, apersonwasconvictedofany offence under the IGST Act in relation to that case or where due to lack of cooperation from the applicant, the Settlement Commission has sent back the case to the relevant adjudicating authority. (section 23)


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