I would advice the client for settlement or litigation based on what the matter is about. Does it really amount to non-compliance? Are there interpretation issues involved? I would refer other case laws with similar matter. I will see the materiality of the amount and case. I will look at the cost of litigation. There is actually a limited scope for settlement in GST – settlement involves agreeing to the demand raised by the AO. There are some provisions where compounding is available.
