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of <h1>Section 78: Recovery Proceedings Continue Without New Notice if Government Dues Reduced After Appeal Under GST Law 2016.</h1> Section 78 of the Model GST Law, 2016, addresses the continuation and validation of recovery proceedings related to tax, penalty, interest, or other amounts payable. If a notice of demand is issued and an appeal or revision is filed, the Commissioner can issue an additional notice if the government dues increase. Recovery proceedings can continue without a new notice if the dues are reduced, with the Commissioner notifying the relevant parties of the reduction. The proceedings will resume from the stage they were at before the appeal or revision was resolved.
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