Settlement Commission procedure: Bench must consider materials before orders and procedural review provision applies. Materials placed before the Settlement Commission must be considered by the Members of the concerned Bench before any order is passed and the procedural provision denoted as section 245BD applies to such orders; wording is amended to treat interest alongside tax and penalty; and the proviso to the registration rule in section 186(1) does not apply to cancellation of a firm's registration required by directions following a Settlement Commission order.
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 procedure: Bench must consider materials before orders and procedural review provision applies.
Materials placed before the Settlement Commission must be considered by the Members of the concerned Bench before any order is passed and the procedural provision denoted as section 245BD applies to such orders; wording is amended to treat interest alongside tax and penalty; and the proviso to the registration rule in section 186(1) does not apply to cancellation of a firm's registration required by directions following a Settlement Commission order.
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