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of <h1>Section 84 of Manipur GST Act: Continuation and Validation of Recovery Proceedings for Government Dues Adjusted Post-Appeal.</h1> Section 84 of the Manipur Goods and Services Tax Act, 2017 addresses the continuation and validation of recovery proceedings related to government dues, such as tax, penalty, or interest. If an appeal, revision, or other proceedings result in an increase in government dues, the Commissioner issues a new demand notice for the enhanced amount, allowing recovery proceedings to continue without a fresh notice. Conversely, if dues are reduced, no new demand notice is required, but the Commissioner must inform the concerned parties, and recovery proceedings may continue for the reduced amount from the previous stage.
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