Settlement Commission powers include civil-court authority for discovery, inspection, oath and compelling records, plus order rectification and self-regulation. Settlement Commission has civil court powers for discovery, inspection, compelling attendance and production of records, is treated as a judicial proceeding for penal provisions against false evidence and obstruction, may regulate its own procedure, and may rectify apparent mistakes in its orders within a limited period, subject to hearing the applicant if rectification affects tax liability or input tax credit.
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 powers include civil-court authority for discovery, inspection, oath and compelling records, plus order rectification and self-regulation.
Settlement Commission has civil court powers for discovery, inspection, compelling attendance and production of records, is treated as a judicial proceeding for penal provisions against false evidence and obstruction, may regulate its own procedure, and may rectify apparent mistakes in its orders within a limited period, subject to hearing the applicant if rectification affects tax liability or input tax credit.
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