What is meant by a Case under the provisions of Settlement in the MGL?

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..... 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 .....

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..... 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. -
Statute, statutory provisions legislation, l .....

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