TMI BlogWhat orders can be passed by the Settlement Commission?X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant (if this amount is not paid within thirty days or a further extended period of three months, it shall be recovered along with interest as sums due to Central Government in accordance with section 54 of CGST Act ); (section 16) ii. manner in which the sums due under the settlement shall be paid; (section 16) iii. granting immunity from prosecution for any offence under the IGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the applicant has not cooperated with the Settlement Commission. In such case, the relevant adjudicating authority is entitled to use all material and information produced by taxable person before the Settlement Commission or the results of an inquiry held by the Settlement Commission; (section 21) vii. R eopen any proceeding connected with the case concluded earlier and pass appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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