Recovery proceedings under GST continue after appeal or revision, with fresh notice only for enhanced dues and intimation for reduced dues. Continuation and validation of recovery proceedings under the GST law apply where a notice of demand for tax, penalty, interest, or other Government dues has already been served and an appeal, revision, or other proceeding is later filed or initiated. If the dues are enhanced, the Commissioner must serve a further notice of demand for the enhanced amount, and recovery proceedings on the original demand may continue without a fresh notice. If the dues are reduced, no fresh notice is required, but the Commissioner must intimate the reduction and recovery may continue only for the reduced amount.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery proceedings under GST continue after appeal or revision, with fresh notice only for enhanced dues and intimation for reduced dues.
Continuation and validation of recovery proceedings under the GST law apply where a notice of demand for tax, penalty, interest, or other Government dues has already been served and an appeal, revision, or other proceeding is later filed or initiated. If the dues are enhanced, the Commissioner must serve a further notice of demand for the enhanced amount, and recovery proceedings on the original demand may continue without a fresh notice. If the dues are reduced, no fresh notice is required, but the Commissioner must intimate the reduction and recovery may continue only for the reduced amount.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
