Q 365. What is meant by a Case under the provisions of Settlement in the MGL?

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Ans. As per Section 11, Case means any proceeding under the IGST Act for levy, assessment and collection of IGST before an IGST officer or before a First Appellate Authority in connection with such levy, assessment or collection of IGST  pending  on  the  date on which an application for settlement is made. Case will also…

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