Question 3 - What is meant by a Case under the provisions of Settlement in the MGL? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 3. What is meant by a Case under the provisions of Settlement in the MGL? Ans. As per Section 11, Case means any proceeding under the IGST Act for levy, assessment and collection of IGST before an IGST officer or before a First Appellate Authority in connection with such levy, assessment or collection of IGST pending on the date on which an application for settlement is made. Case will also mean an order passed by an adjudicating authority for which the period of appeal has not expired. It is clarified in the definition that an appeal filed after the expiry of the period of appeal or a case remanded by a higher judicial authority to a lower one will not be treated as a proceeding pending and therefore no application for settlement can be made in such cases.