Section 23 - Bar on subsequent application for settlement in certain cases - Draft - Integrated Goods And Services Tax Act, 2016 ( IGST Act) - Draft June 2016

23. Bar on subsequent application for settlement in certain cases (1) Where- (i) after the passing of an order of settlement under sub- section (5) of section 16, in relation to a case, such person is convicted of any offence under this Act in relation to that case; or (ii) the case of such person is sent back to the jurisdictional IGST Officer or the First Appellate Authority, as the case may be, by the Settlement Commission under section 21; then, he shall not be entitled to apply for settlement under section 15 in relation to any other matter. (2) No person shall be allowed to avail of the facility of settlement under this Chapter more than twice.