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TMI BlogProcedure for settlement on receipt of an application under section 15X X X X Extracts X X X X X X X X Extracts X X X X ..... w the application to be proceeded with, or reject the application as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection : Provided that an application shall not be rejected unless an opportunity has been given to the applicant of being heard; Provided further that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with. (2) A copy of every order under sub-section (1), shall be sent to the applicant and to the jurisdictional IGST officer. (3) Where an application is allowed under sub-section (1), the Settlement Commission shall, within seven days fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the jurisdictional IGST officer to be heard, either in person or through an authorised representative, and after examining such further evidence as may be placed before it or obtained by it, the Settlement Commission may pass such order as it thinks fit on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the jurisdictional IGST officer and Designated Officer under sub-section (3) or sub-section (4), as the case may be. Explanation.- For the purposes of this sub-section, "authorised representative" shall have the meaning assigned to it in section 86 of the CGST Act. (6) An order under sub-section (5) shall not be passed in respect of an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted by the applicant under section 15. (9) Settlement arrived under sub-section (5) shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or misrepresentation of facts. (10) Where any tax, interest, fine and penalty payable in pursuance of an order under sub-section (5) is not paid by the taxpayer within thirty days of receipt of a copy of the order by him, or within such period as extended by the Settlement Commission not exceeding three months, the amount which remains unpaid, shall be recovered along with interest due thereon at the rate prescribed under section 36 of the CGST Act, as the sums due to the Central/ State Government by the jurisdictional IGST officer in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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