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Section 11 - Draft-Bills-Reports - SETTLEMENT OF CASES - Goods and Services Tax - Section 11 - CHAPTER - VIII SETTLEMENT OF CASES 11. (a) "Bench" means a Bench of the Settlement Commission; (b) "case" means any proceeding under th .....

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ection 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 .....

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re 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 dee .....

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