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Power of Settlement Commission to send a case back to the IGST officer

Section 21 - Draft-Bills-Reports - SETTLEMENT OF CASES - Goods and Services Tax - Section 21 - 21. (1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under section 15 has not co-operated with .....

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as if no application under section 15 had been made. (2) For the purpose of sub-section (1), the jurisdictional IGST Officer or the First Appellate Authority, as the case may be, shall be entitled to use all the materials and other information produ .....

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n produced before such IGST Officer or the First Appellate Authority, as the case may be, or held or recorded by him in the course of the proceedings before him. (3) For the purposes of the time limit under section 51 or section 79, as the case may b .....

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