Definitions Of Settlement Commission :
Section 11 of the IGST Act deals with some important definitions which are as follows:
|
S.No. |
Term |
Definition |
| 1 |
Bench |
It means a bench of Settlement Commission |
| 2 |
Case |
It means any proceeding under the IGST Act for levy, assessment and collection of IGST before an IGST officer or before a First Appellate Authority in connection with such levy, assessment or collection of IGST pending on the date on which an application for settlement is 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 period of appeal or a case remanded by a higher judicial authority to a lower one will not be treated as a proceeding pending and therefore no application for settlement can be made in such cases. |
| 3 | Designated officer | It means an officer of the IGST appointed in the Settlement Commission to conduct inquiry or investigation for the purposes of the chapter on Settlement Commission. |
| 4 |
Member |
It means a Member of the Settlement Commission and includes the National/State Chairman. |
| 5 |
Settlement Commission |
It means the National Goods and Services Tax Settlement
Commission constituted under section 12 of IGST Act. |