Treatment of statutory dues under insolvency clarified: reductions must be intimated and recovery adjusted under GST procedures. Where insolvency proceedings finalise and reduce statutory dues under UPGST Act, such proceedings qualify as 'other proceedings' under Section 84, requiring the Commissioner to intimate reduction to the taxable person and the recovery authority, and recovery may continue only for the reduced amount. Where confirmed demands and summaries exist (FORM GST DRC-07/DRC-07A), the jurisdictional Commissioner shall issue intimation of reduction in FORM GST DRC-25 to the taxable person and appropriate recovery authority to implement the reduced demand uniformly.