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

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 mean an order passed by
an adjudicating authority for which the period of appeal
has not expired. It is clarified in the definition that an
appeal filed after the expiry of the period of appeal or a
case remanded by a higher judicial authority to a lower one
will not be treated as a proceeding pending and therefore
no application for settlement can be made in such cases.