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of <h1>Key Terms Defined in Section 11, Chapter VIII of Draft IGST Act, 2016: Bench, Case, Designated Officer, Member</h1> Definitions under Section 11 of Chapter VIII of the Draft Integrated Goods and Services Tax Act, 2016, outline key terms related to the settlement of cases. A 'Bench' refers to a division of the Settlement Commission. A 'case' encompasses proceedings related to IGST levy, assessment, and collection before an IGST officer or First Appellate Authority, including certain pending appeals. A 'Designated Officer' is assigned for inquiries within the Settlement Commission. A 'Member' includes any member of the Settlement Commission, including the National or State Chairman. The 'Settlement Commission' is the National Goods and Services Tax Settlement Commission established under section 12.
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