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of <h1>Section 59 GST Law: Recovery Continues Despite Appeal; New Notice Issued for Increased Dues, Informal Notice for Reduction.</h1> Section 59 of the Model GST Law, 2016, addresses the continuation of recovery proceedings when a notice of demand for government dues is served on a taxable person and an appeal or revision is filed. If the government dues are increased, the Commissioner issues a new notice for the additional amount, allowing recovery proceedings to continue without a fresh notice. If the dues are reduced, no new notice is required, but the Commissioner must inform the taxable person and relevant authority. Recovery proceedings can then continue based on the reduced amount from their prior stage.
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