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

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…