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    <title>What are the circumstances in which application for settlement cannot be entertained?</title>
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    <description>Applications for settlement are inadmissible where the case is pending before an appellate tribunal or any court, where the application requires determination of questions bearing on the applicable tax rate or liability to pay tax on goods or services, or where the prescribed fees have not been paid.</description>
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      <description>Applications for settlement are inadmissible where the case is pending before an appellate tribunal or any court, where the application requires determination of questions bearing on the applicable tax rate or liability to pay tax on goods or services, or where the prescribed fees have not been paid.</description>
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