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<h1>Settlement Commission Can Reopen IGST Proceedings with Applicant's Consent, Must Justify in Writing, Within 5 Years</h1> The Settlement Commission under the Integrated Goods and Services Tax Act, 2016, holds the authority to reopen completed proceedings if it deems it necessary for the proper resolution of a pending case. This reopening requires the applicant's concurrence and must be justified in writing by the Commission. The reopened proceedings are treated as part of the original settlement application. However, the Commission cannot reopen any proceedings after five years from the date of the settlement application.