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What are the powers of Settlement Commission?

Question 14 - Draft-Bills-Reports - Settlement Commission - Goods and Services Tax - Question 14 - Q 14. Ans. The powers and procedures of Settlement Commission are given in sections 25 and 26 of IGST Act. It is vested with the powers of a civil cour .....

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urt for the purposes of section 195 of the Code of Criminal Procedure, 1973. Any proceeding before it shall be deemed to be a judicial proceeding under section 193 and 228 and for the purpose of section 196, of the Indian Penal Code, 1860. The Settle .....

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interrupting the Officer sitting in settlement proceedings. Accordingly these provisions of IPC can be invoked where the person gives false evidence or interrupts the proceedings of the Settlement Commission. Section 24 of the IGST Act gives power t .....

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