What are the basic objective of Settlement Commission?

The basic objectives of setting up of the Settlement
Commission are:-
i. to provide an alternate channel for dispute
resolution for the taxpayer;
ii. to expedite payment of GST involved in disputes
by avoiding costly and time consuming litigation
iii. to provide an opportunity to tax payers to come
clean who may have evaded payment of tax;
iv. to serve as a forum for the taxpayer to apply
for settlement of their cases, on the basis of true
and complete disclosure of their tax liability;
v. to encourage quick settlement of disputes and
save the business from the worries of prosecution
in certain situations.