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What are the circumstances in which application for settlement cannot be entertained?

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As per section 15 of the IGST Act, in the following circumstances, Settlement Commission will not accept an application for settlement:

  1. If the case involved in the application is pending with the Appellate Tribunal or any Court;
  2. 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;
  3. If the fees as prescribed has not been paid.
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