Continuation of recovery proceedings allows enforcement to proceed after appeals while requiring intimation on reductions. Where a served notice of demand for Government dues is appealed or revised and the dues are enhanced, the Commissioner shall serve a fresh notice for the enhanced amount but may continue recovery proceedings from the stage at which they stood before disposal without issuing a new notice; where the dues are reduced, no fresh notice is necessary, the Commissioner must intimate the reduction to the person and appropriate recovery authority, and recovery may continue in relation to the reduced amount from the stage at which it stood before disposal.
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Provisions expressly mentioned in the judgment/order text.
Continuation of recovery proceedings allows enforcement to proceed after appeals while requiring intimation on reductions.
Where a served notice of demand for Government dues is appealed or revised and the dues are enhanced, the Commissioner shall serve a fresh notice for the enhanced amount but may continue recovery proceedings from the stage at which they stood before disposal without issuing a new notice; where the dues are reduced, no fresh notice is necessary, the Commissioner must intimate the reduction to the person and appropriate recovery authority, and recovery may continue in relation to the reduced amount from the stage at which it stood before disposal.
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