Rejection of application before Settlement Commission - The ...
Case Laws Service Tax
June 26, 2021
Rejection of application before Settlement Commission - The provisions for settlement are provided in a statute enabling the aggrieved person to come out with true facts and settle the issue peacefully to avoid prolongation and protraction of disputes. Thus, the settlement provisions are made for the welfare of the assessees and the said provisions are to be implemented in its spirit and the provisions for settlement cannot be dealt with reference to the disputes, if any, exist between the parties - HC
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