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Power of Settlement Commission to grant immunity from prosecution and penalty

Section 20 - Draft-Bills-Reports - SETTLEMENT OF CASES - Goods and Services Tax - Section 20 - 20. (1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 15 has co-operated with the .....

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and also either wholly or in part from the imposition of any penalty and fine under this Act, with respect to the case covered by the settlement : Provided that no such immunity shall be granted by the Settlement Commission in cases where the procee .....

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ecified in the order of the settlement passed under subsection (5) of section 16 within the time specified in such order or within such extended period as permitted by the Settlement Commission or fails to comply with any other condition subject to w .....

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