Continuation of recovery proceedings permits recovery to resume without fresh demand after appeal adjusting Government dues. Section 84 permits continuation of recovery proceedings when a notice of demand for Government dues has been served and an appeal or revision is pending: ... Summary
Continuation of recovery proceedings permits recovery to resume without fresh demand after appeal adjusting Government dues.
Section 84 permits continuation of recovery proceedings when a notice of demand for Government dues has been served and an appeal or revision is pending: enhancement of dues requires a fresh notice for the increased amount but allows ongoing recovery to continue without a new notice from its previous stage; reduction of dues dispenses with a fresh notice, requires intimation to the taxable person and the appropriate authority, and permits recovery to continue in respect of the reduced amount from the stage previously reached.
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