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


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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