Recovery continuation after appeal: pending GST recovery may proceed with adjusted notice and intimation requirements. Where an appeal, revision or other proceeding alters assessed Government dues under the Uttar Pradesh GST Act, the Commissioner shall serve a further notice when dues are enhanced and may permit pending recovery proceedings to continue without a fresh notice; when dues are reduced no fresh notice is required, the Commissioner must intimate the reduction to the taxable person and the recovery authority, and pending recovery may continue in relation to the reduced amount from the stage it stood prior to disposal.