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of <h1>IGST Settlement Applications Rejected if Pending in Tribunal, Court, or Unpaid Fees; Excludes Tax Rate Queries</h1> An application for settlement under the IGST Act will not be entertained by the Settlement Commission if the case is pending with the Appellate Tribunal or any court, if it involves determining questions related to tax rates or tax liability on goods and/or services, or if the prescribed fees have not been paid.
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