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of <h1>Section 84 GST Act: Recovery Proceedings Continue Seamlessly After Appeal, No New Notice Needed for Enhanced or Reduced Dues.</h1> Section 84 of the Rajasthan Goods and Services Tax Act, 2017, addresses the continuation and validation of recovery proceedings related to government dues, such as taxes, penalties, and interest. If an appeal or revision is filed concerning these dues, and they are subsequently enhanced, the Commissioner issues a new notice for the increased amount, allowing recovery proceedings to continue without a fresh notice. If the dues are reduced, no new notice is required; the Commissioner informs the concerned parties, and recovery proceedings continue based on the reduced amount from the prior stage.
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