What orders can be passed by the Settlement Commission?

Settlement Commission shall pass an order providing
for terms of settlement which shall include:
i. the amount of tax, interest, fine or penalty that
is payable by the applicant (if this amount is
not paid within thirty days or a further extended
period of three months, it shall be recovered
along with interest as sums due to Central
Government in accordance with section 54 of
CGST Act ); (section 16)
ii. manner in which the sums due under the
settlement shall be paid; (section 16)
iii. granting immunity from prosecution for any
offence under the IGST Act if no proceedings
for prosecution were instituted on the date of
receipt of the application and if the Settlement
Commission is satisfied that the applicant has
made a full and true disclosure of his tax liability;
(section 20)
iv. granting immunity from imposition of penalty either
in full or part under the IGST Act; (section 20)
v. Order provisional attachment of property of the
applicant during the pendency of any proceeding
before it. Such provisional attachment shall
cease to have effect, once sums due to the
Central Government for which attachment order
was made, stands discharged and the evidence
to this effect is submitted to the Settlement
Commission; (Section 17)
vi. Send a case back to the jurisdictional IGST
officer or the First Appellate Authority if it
is of the opinion that the applicant has not
cooperated with the Settlement Commission.
In such case, the relevant adjudicating
authority is entitled to use all material and
information produced by taxable person
before the Settlement Commission or the
results of an inquiry held by the Settlement
Commission; (section 21)
vii. Reopen any proceeding connected with the case
concluded earlier and pass appropriate order.
This can be done only after taking concurrence
of the applicant and if five years have not expired
for the concluded proceeding , counting from the
date of application for Settlement. ( Section 18)