Definition of Case under settlement: pending IGST levy, assessment or collection proceedings eligible; expired appeals and remands excluded.

A Case for Settlement under Section 11 of the MGL means any IGST Act proceeding for levy, assessment and collection of IGST pending before an IGST officer or a First Appellate Authority on the date of a settlement application, and includes adjudication orders for which the appeal period has not expired. Appeals filed after the appeal period and cases remanded by higher judicial authorities are excluded and are not regarded as pending for settlement purposes.

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