Restrictions and conditions for settlement

(1) Any amount paid under this Act,- (a) shall not be paid through the input tax rebate under the Relevant Acts; (b) shall not be refundable under any circumstances; (c) shall not, under the Relevant Acts or under any other Act,- (i) be taken as input tax rebate or credit; or (ii) entitle any person to take input tax rebate or credit. (2) No application submitted by the applicant under this Act shall be entertained if he has taken the credit of set-off under the Relevant Acts and said credit has shown in the Electronic Credit Ledger under the Chhattisgarh Goods and Services Tax Act, 2017 (No.7 of 2017) unless the credit equivalent to the amount for which the settlement application is filed is reversed by debiting the Electronic Credit Ledger or the Electronic Cash Ledger, on or before the date of submission of application for settlement. (3) No appellate authority including Chhattisgarh Vanijyik Kar Adhikaran and Revisional Authority under the Relevant Acts, unless the application is rejected by the designated committee and by the Commissioner, shall proceed to decide any appeal or revision under the Relevant Acts relating to the specified period, in respect of and to the extent of one or more issues or all the issues for which an application is made by the applicant. (4) Notwithstanding anything contained in this Act, the appellate authority, revisional authority, tax assessing officer, commercial tax tribunal including any other officer, under the Relevant Acts, may proceed to such assessment, appeal, revision or any other proceeding in accordance with the provisions of Relevant Acts, to the extent of the issues for which no application for settlement is made by the applicant.