Power to remit cases to IGST officer permits use of Settlement Commission materials and excludes the application period from time limits.

The Settlement Commission may remit a case to the jurisdictional IGST officer or First Appellate Authority when an applicant has not co operated, requiring the original forum to dispose of the matter as if no settlement application had been made. The remittal allows the jurisdictional officer to use all materials and evidence produced before the Commission as if produced before them, and the period from filing the settlement application to receipt of the remittal order is excluded for statutory limitation and interest calculations under the CGST regime.

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