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of <h1>Section 84 of Himachal Pradesh GST Act: Recovery Proceedings Continue Post-Appeal, New Demand Notice for Increased Dues.</h1> Section 84 of the Himachal Pradesh Goods and Services Tax Act, 2017 addresses the continuation and validation of recovery proceedings for government dues such as tax, penalty, and interest. If a demand notice is issued and an appeal or revision is filed, the Commissioner may issue a new demand notice if the dues are increased. Recovery proceedings can continue without a new notice if the dues are reduced, with the Commissioner informing the concerned parties. Recovery actions can proceed from the existing stage following the appeal or revision outcome, regardless of the dues being increased or decreased.
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