Question 13 - Who cannot use Settlement Commission? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 13. Who cannot use Settlement Commission? Ans. 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 settlement order, a person was convicted of any 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)