Treatment of statutory dues under insolvency: reduced GST liabilities must be intimated and recovery limited to the adjusted amount. Where insolvency adjudications reduce statutory government dues, those dues are treated as operational debt and the reduction qualifies as 'other proceedings' under section 84 of the TNGST Act; the Commissioner must intimate the reduction to the taxable person and the authority handling recovery and may continue recovery only for the reduced amount, issuing the intimation in FORM GST DRC-25 when a confirmed demand and summary exist.