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of <h1>Taxpayers can seek Settlement Commission help for pending cases with full disclosure under IGST Act.</h1> A taxable person can apply to the Settlement Commission for case settlement involving periodical show cause notices pending before the adjudicating authority or First Appellate Authority under the IGST Act. The application must include a full disclosure of undisclosed tax liabilities, the derivation method, and an accepted additional tax amount exceeding five lakh rupees. The applicant must have filed the required returns, received a show cause notice or a demand confirmation order, and paid the additional tax with interest. Applications pending before the Appellate Tribunal or Court, or concerning tax rates or liability determination, are not entertained. Applications cannot be withdrawn once submitted.
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