Settlement Commission eligibility restricted: applicants face limits, conviction bars and disqualification for non-cooperation with proceedings. Access to the Settlement Commission is subject to limits: no person may avail settlement more than twice; conviction for an IGST Act offence in relation to a settled case disqualifies the person; and lack of cooperation that causes the Commission to return the case to the adjudicating authority precludes the applicant from applying in that matter under the settlement scheme.
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Provisions expressly mentioned in the judgment/order text.
Settlement Commission eligibility restricted: applicants face limits, conviction bars and disqualification for non-cooperation with proceedings.
Access to the Settlement Commission is subject to limits: no person may avail settlement more than twice; conviction for an IGST Act offence in relation to a settled case disqualifies the person; and lack of cooperation that causes the Commission to return the case to the adjudicating authority precludes the applicant from applying in that matter under the settlement scheme.
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