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of <h1>Section 84 of Goa GST Act: Recovery of Tax Dues Continues Without New Notice After Appeal Decision Adjustments.</h1> Section 84 of the Goa Goods and Services Tax Act, 2017, addresses the continuation and validation of recovery proceedings for government dues such as tax, penalty, or interest. If an appeal or revision is filed regarding these dues, and the dues are increased, the Commissioner will issue a new demand notice for the additional amount, and recovery can continue without a fresh notice. If the dues are reduced, no new notice is needed; the Commissioner will inform the relevant parties, and recovery can proceed for the reduced amount from where it left off before the appeal or revision.
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