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Section 11 - Draft-Bills-Reports - SETTLEMENT OF CASES - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 - Section 11 - CHAPTER - VIII SETTLEMENT OF CASES 11. (a) "Bench" means a Bench of the Settlement Com .....

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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 t .....

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g 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 .....

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