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<h1>Section 84 GST Act: Recovery Proceedings Continue Despite Appeal Changes, No Need for Fresh Notice if Amount Reduced.</h1> Section 84 of the Andhra Pradesh Goods and Services Tax Act, 2017, addresses the continuation and validation of recovery proceedings related to tax, penalty, interest, or other amounts due under the Act. If an appeal or revision alters the amount due, the Chief Commissioner can issue a new notice reflecting any increase, allowing recovery proceedings to continue without a fresh notice. If the amount is reduced, no new notice is required; the Chief Commissioner must inform the concerned parties, and recovery proceedings can continue for the reduced amount without restarting.