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of <h1>Section 73 of Model GST Law: Recovery Barred During Appeals, But Uncontested Amounts Still Recoverable.</h1> Section 73 of the Model GST Law, 2016, addresses the bar on recovery proceedings. It stipulates that when a person files an appeal under section 98 or 101 against an order of demand, the proper officer cannot enforce payment until the appeal is resolved. However, this section does not prevent the proper officer from recovering any amounts due under the Act that are not under appeal before the First Appellate Authority or Tribunal.
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