Settlement of Cases framework under Model GST Law aligns IGST Act provisions, specifying procedures and coverage for resolving tax disputes. Settlement of cases under the Model GST Law establishes a statutory framework for resolving tax disputes through specified settlement mechanisms, procedures, and coverage criteria, consolidating and adapting settlement provisions presently found in the IGST Act into a uniform regime and clarifying administrative handling and the legal effect of settlements.
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Provisions expressly mentioned in the judgment/order text.
Settlement of Cases framework under Model GST Law aligns IGST Act provisions, specifying procedures and coverage for resolving tax disputes.
Settlement of cases under the Model GST Law establishes a statutory framework for resolving tax disputes through specified settlement mechanisms, procedures, and coverage criteria, consolidating and adapting settlement provisions presently found in the IGST Act into a uniform regime and clarifying administrative handling and the legal effect of settlements.
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