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Home Acts & Rules GST Draft-Bills-Reports Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 Chapters List Chapter VIII SETTLEMENT OF CASES This
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Section 11 - Definitions - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016
Chapter VIII
SETTLEMENT OF CASES
  • Contents

CHAPTER - VIII

SETTLEMENT OF CASES

11. Definitions

(a) "Bench" means a Bench of the Settlement Commission;

(b) "case" means any proceeding under this Act for the levy, assessment and collection of IGST before an IGST officer, or before a First Appellate Authority in connection with such levy, assessment or collection of IGST pending on the date on which an application under sub-section (1) of section 15 is made:

Provided that where an order is passed by an adjudicating authority and for which the appeal period has not expired shall also be deemed to be a proceeding pending within the meaning of this clause:

Provided further that where any appeal has been preferred after expiry of the period specified for filing such appeal under this Act and which has not been admitted, such appeal shall not be deemed to be a proceeding pending within the meaning of this clause:

Provided also that where any Court or Appellate Tribunal or the First Appellate Authority refers a case back to the original adjudicating authority or the First Appellate Authority, as the case may be, for a fresh adjudication or decision, such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;

(c) “Designated Officer” means an officer of the IGST appointed in the Settlement Commission to conduct inquiry or investigation for the purpose of this Chapter;

(d)"Member" means a Member of the Settlement Commission and includes the National/State Chairman;

(e)“Settlement Commission” means the National Goods and Services Tax Settlement Commission constituted under section 12.

 
 
 
 
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