Settlement procedure: application triggers prescribed notices, reports and timelines, with orders, payment terms and voidance for fraud. On an application under section 15 the Settlement Commission must issue a notice within seven days and, after considering the applicant's explanation, allow or reject proceeding with the application within forty-five days of the notice or the application is deemed allowed; copies of the order go to the applicant and the jurisdictional IGST officer. If allowed, the Commission calls for a report from the jurisdictional IGST officer (sixty days to respond) and may direct a Designated Officer to make further enquiry (ninety days). After hearings the Commission may pass a settlement order specifying terms including demands for tax, interest, fine or penalty, payment manner, and other operative matters; settlement cannot be less than the tax admitted. Orders must be passed within twelve months (single extension up to three months) or proceedings abate; settlements obtained by fraud are void and, if amounts under settlement remain unpaid, they are recoverable with interest.