Circumstances in which application for settlement cannot be entertained :

As per section 15 of the IGST Act, in the following circumstances, Settlement Commission will not accept an application for settlement:

i. If the case involved in the application is pending with the Appellate Tribunal or any Court.

ii. If the application involves determination of any question having a bearing on the rate of tax or determination of liability to pay tax on goods and/or services.

iii. If the fees as prescribed has not been paid. It is to be noted that once an application has been made, it cannot be allowed to be withdrawn by the applicant.