15. Application for settlement of cases
(1) A taxable person may, in respect of a case or identical cases involving periodical show cause notices relating to him and pending before the adjudicating authority or the First Appellate Authority under the Act, make an application, in such form and in such manner as may be prescribed, containing a full and true disclosure of his tax liability which has not been disclosed before the jurisdictional IGST officer, the manner in which such liability has been derived, the additional amount of tax accepted to be payable by him and such other particulars as may be prescribed, to the Settlement Commission to have the case(s)settled and any such application shall be disposed of in the manner hereinafter provided:
Provided that no such application shall be made unless,-
(a) the applicant has furnished the return(s), which he is or was required to furnish under the provisions of this Act;
(b) a show cause notice for demand of tax issued by the IGST officer has been received by the applicant or an order confirming the demand of tax has been issued by the IGST officer and the same is pending before the First Appellate Authority;
(c) the additional amount of tax accepted by the applicant in his application exceeds five lakh rupees; and
(d) the applicant has paid the additional amount of tax accepted by him along with interest due thereon under section 36 of the CGST Act:
Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the return(s) referred to in clause (a) of the first proviso to subsection (1), may, after recording the reasons thereof, allow the applicant to make such application.
(2) No application shall be entertained by the Settlement Commission under sub-section (1) in cases which are pending with the Appellate Tribunal or any Court.
(3) No application under sub-section (1) shall be made for determination of any question having a bearing on the rate of tax or determination of liability to pay tax on goods and/or services under the Act.
(4) Every application made under sub-section (1) shall be accompanied by such fees as may be prescribed.
(5) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant.
