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Power of Settlement Commission to reopen completed proceedings

Section 18 - SETTLEMENT OF CASES - Goods and Services Tax - Section 18 - 18. If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the .....

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ent under section 15 was made, it may, with the concurrence of the applicant, reopen such proceeding and pass such order thereon as it thinks fit, as if the case in relation to which the application f .....

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