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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 - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 - Section 21 - 21. (1) The Settlement Commission may, if it is of opinion that any person who made an applicati .....

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e of the case in accordance with the provisions of this Act 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 en .....

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f such materials, information, inquiry and evidence had been 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 t .....

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