Tax recovery continuation: differential demand notices required on enhanced assessments; reductions notified but recovery may continue. Section 84 provides that if an appeal, revision or other proceeding alters a served notice of demand, an enhanced demand requires a fresh notice for the differential and recovery may continue; if the demand is reduced, no fresh notice is necessary but an intimation of the reduction must be given to the taxpayer/person and the authority where recovery is pending, and recovery may continue only for the reduced amount. Such intimation or notice is to be issued in FORM GST DRC-25.
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.
Tax recovery continuation: differential demand notices required on enhanced assessments; reductions notified but recovery may continue.
Section 84 provides that if an appeal, revision or other proceeding alters a served notice of demand, an enhanced demand requires a fresh notice for the differential and recovery may continue; if the demand is reduced, no fresh notice is necessary but an intimation of the reduction must be given to the taxpayer/person and the authority where recovery is pending, and recovery may continue only for the reduced amount. Such intimation or notice is to be issued in FORM GST DRC-25.
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