Section 7(8) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(8)No application under this Act shall be entertained in respect of the applicant, who has taken the credit of set-off under the Relevant Act, in the Electronic Credit Ledger, provided under the Goods and Services Tax Act, unless the credit equivalent to the amount for which the settlement application is filed is reversed by debiting the Electronic Credit Ledger or the Electronic Cash Ledger, on or before the date of submission of application for settlement.
