Reduction of GST statutory dues under insolvency: Commissioner must intimate reduced demand and adjust recovery accordingly. Where insolvency proceedings finalised under the insolvency law reduce statutory dues payable under the Manipur GST Act, such insolvency adjudications qualify as other proceedings for purposes of continuation and validation of recovery; the Commissioner shall issue an intimation in the prescribed form to the taxable person and the authority with pending recovery so that recovery continues only in relation to the reduced amount and from the stage it stood immediately before disposal.