What are the circumstances in which application for settlement cannot be entertained?

As per section 15 of the IGST Act, in the following
circumstances, Settlement Commission will not accept an
application for settlement:
i. If the case involved in the application is pending
with the Appellate Tribunal or any Court;
ii. If the application involves determination of any
question having a bearing on the rate of tax or
determination of liability to pay tax on goods
and/or services;
iii. If the fees as prescribed has not been paid.