https://www.taxtmi.com/caselaws?id=350958 A settlement order granting immunity cannot be treated as void by the Commissioner on a disputed allegation of non-compliance. Where the factual position suggests breach of settlement conditions, the proper course is to place the material before the Settlement Commission itself, which must then consider the issue after giving the affected party an opportunity of hearing and pass appropriate orders under the settlement framework. The Commissioner therefore lacks unilateral power to withdraw immunity on his own assessment, and any reconsideration or modification must proceed before the Settlement Commission. en-us Tue, 07 Nov 2017 00:00:00 +0530 Mon, 30 Apr 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350958 A settlement order granting immunity cannot be treated as void by the Commissioner on a disputed allegation of non-compliance. Where the factual position suggests breach of settlement conditions, the proper course is to place the material before the Settlement Commission itself, which must then consider the issue after giving the affected party an opportunity of hearing and pass appropriate orders under the settlement framework. The Commissioner therefore lacks unilateral power to withdraw immunity on his own assessment, and any reconsideration or modification must proceed before the Settlement Commission. Case-Laws Service Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350958