Continuation of Recovery Proceedings: notice continues recovery after appellate revision of dues under GST law Continuation of recovery proceedings applies when an appellate, revisional or other authority modifies a prior GST demand order; recovery is continued from the stage at which it stood immediately before disposal of the appeal or revision, and the notice/form records the revised demand broken down by tax, interest, penalty, fee and other dues across central, state/UT, integrated tax and cess, with total arrears.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Continuation of Recovery Proceedings: notice continues recovery after appellate revision of dues under GST law
Continuation of recovery proceedings applies when an appellate, revisional or other authority modifies a prior GST demand order; recovery is continued from the stage at which it stood immediately before disposal of the appeal or revision, and the notice/form records the revised demand broken down by tax, interest, penalty, fee and other dues across central, state/UT, integrated tax and cess, with total arrears.
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