Continuation of recovery proceedings: enhanced or reduced GST demands proceed without fresh demand notice, with prescribed intimation. Section 84 allows recovery proceedings to continue without serving a fresh notice of demand where government dues are enhanced or reduced on appeal, revision or other proceedings: enhanced amounts may be recovered from the stage at which initial proceedings stood if a prior demand was served; reduced amounts require intimation to the taxable person and the appropriate recovery authority and recovery may continue in relation to the reduced amount from the prior stage. Rule 161 requires use of FORM GST DRC-25 for such intimations.
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Provisions expressly mentioned in the judgment/order text.
Continuation of recovery proceedings: enhanced or reduced GST demands proceed without fresh demand notice, with prescribed intimation.
Section 84 allows recovery proceedings to continue without serving a fresh notice of demand where government dues are enhanced or reduced on appeal, revision or other proceedings: enhanced amounts may be recovered from the stage at which initial proceedings stood if a prior demand was served; reduced amounts require intimation to the taxable person and the appropriate recovery authority and recovery may continue in relation to the reduced amount from the prior stage. Rule 161 requires use of FORM GST DRC-25 for such intimations.
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