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
process;
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.