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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 84: Recovery of Tax Dues Continues Without New Notice; Adjustments Made for Increased or Reduced Amounts.</h1> Section 84 of the Delhi 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 leads to an increase in dues, the Commissioner issues a new notice for the additional amount, allowing recovery proceedings to continue without a fresh notice. If dues are reduced, no new notice is required, but the Commissioner must inform the taxable person and relevant authority. Recovery proceedings can continue based on the reduced amount from the stage before the appeal or revision.