Section 84 – Continuation and validation of certain recovery proceedings of CGST ACT, 2017<\/p>\n
84. Where any notice of demand in respect of any tax, penalty, interest or any other
\namount payable under this Act, (hereafter in this section referred to as \u201cGovernment dues\u201d),
\nis served upon any taxable person or any other person and any appeal or revision application
\nis filed or any other proceedings is initiated in respect of such Government dues, then\u2013\u2013
\n(a) where such Government dues are enhanced in such appeal, revision or other
\nproceedings, the Commissioner shall serve upon the taxable person or any other
\nperson another notice of demand in respect of the amount by which such Government
\ndues are enhanced and any recovery proceedings in relation to such Government
\ndues as are covered by the notice of demand served upon him before the disposal of
\nsuch appeal, revision or other proceedings may, without the service of any fresh
\nnotice of demand, be continued from the stage at which such proceedings stood
\nimmediately before such disposal;
\n(b) where such Government dues are reduced in such appeal, revision or in other
\nproceedings\u2013\u2013
\n(i) it shall not be necessary for the Commissioner to serve upon the taxable
\nperson a fresh notice of demand;
\n(ii) the Commissioner shall give intimation of such reduction to him and to
\nthe appropriate authority with whom recovery proceedings is pending;
\n(iii) any recovery proceedings initiated on the basis of the demand served
\nupon him prior to the disposal of such appeal, revision or other proceedings may\u00a0be continued in relation to the amount so reduced from the stage at which such
\nproceedings stood immediately before such disposal.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 84 – Continuation and validation of certain recovery proceedings of CGST ACT, 2017 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as \u201cGovernment dues\u201d), is served upon any taxable person or any other person and … Continue reading “Section 84 – Continuation and validation of certain recovery proceedings of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/295"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=295"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/295\/revisions"}],"predecessor-version":[{"id":296,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/295\/revisions\/296"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}