Operational debt under insolvency: reduced GST demands require DRC-25 intimation and recovery only for the adjusted amount. Where IBC proceedings finalise and reduce amounts payable as Government dues under the GGST Act, such IBC adjudication constitutes an 'other proceeding' under section 84, obliging the Commissioner to intimate the reduction to the taxable person and to the authority with pending recovery. Recovery may proceed only for the reduced amount from the stage it stood prior to disposal. Under Rule 161, the Commissioner shall issue the intimation in Form GST DRC-25 when a confirmed demand against a corporate debtor has been reduced by IBC finalisation.