Recovery of government dues: Commissioner must notify reduced GST demands after insolvency proceedings, enabling adjusted recovery to continue. Where a confirmed demand for recovery exists against a corporate debtor and insolvency proceedings have reduced the amount of statutory government dues, the jurisdictional Commissioner shall issue an intimation in FORM GST DRC-25 to the taxable person and the appropriate recovery authority, and recovery proceedings may be continued only in relation to the reduced amount, pursuant to Section 84 and Rule 161 of the CGST framework.