Settlement Commission jurisdiction limited to inter-state GST disputes; intra-state settlement requires state-enacted enabling provisions. Settlement Commission jurisdiction under the Model GST Law is confined to inter-state supplies through provisions in the IGST Act; intra-state tax liabilities are not covered. States may establish settlement competence over intra-state disputes by adopting CGST or state provisions modelled on the IGST Settlement Commission template.
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.
Settlement Commission jurisdiction under the Model GST Law is confined to inter-state supplies through provisions in the IGST Act; intra-state tax liabilities are not covered. States may establish settlement competence over intra-state disputes by adopting CGST or state provisions modelled on the IGST Settlement Commission template.
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