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What is meant by a Case under the provisions of Settlement in the MGL?

Question 3 - Draft-Bills-Reports - Settlement Commission - Goods and Services Tax - Question 3 - Q 3. Ans. As per Section 11, Case means any proceeding under the IGST Act for levy, assessment and coll .....

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made. Case will also mean an order passed by an adjudicating authority for which the period of appeal has not expired. It is clarified in the definition that an appeal filed after the expiry of the p .....

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