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          <h1>Section 84 GST Act: Recovery Proceedings Validated, Additional Notice Possible if Dues Increase, No New Notice if Reduced.</h1> Section 84 of the Gujarat Goods and Services Tax Act, 2017, addresses the continuation and validation of recovery proceedings related to tax, penalty, interest, or other amounts payable under the Act. If a notice of demand is served and an appeal or revision is filed, the Commissioner may issue an additional notice if the dues are increased. Recovery proceedings can continue without a new notice. If the dues are reduced, no new notice is required, but the Commissioner must inform the concerned parties and continue recovery proceedings based on the reduced amount from the previous stage.

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