What are the conditions which must be fulfilled before application for settlement can be accepted?

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....T<br>Q 8. What are the conditions which must be fulfilled before application for settlement can be accepted? Ans. As per section 15 of the IGST Act, the following conditions must be fulfilled before ....

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....ce for demand of tax or has received an order confirming the demand of tax issued by the IGST officer and the same is pending before the First Appellate Authority; (c) the additional amount of tax a....