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Section 11 - 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 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: Pro .....

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