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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Settlement Commission offers alternate dispute resolution, enabling expedited tax payment and voluntary disclosure to avoid prosecution.</h1> Settlement Commission provides an alternative, non litigious forum for taxpayers to apply for settlement based on full and true disclosure, with the aims of expediting disputed GST payment, avoiding costly litigation, encouraging voluntary disclosure by taxpayers who may have evaded tax, and in certain cases reducing the prospect of prosecution while securing prompt resolution.

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