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    <title>Continuation of certain recovery proceedings.</title>
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    <description>Rule 161 prescribes the procedure for continuation of certain recovery proceedings by requiring that the intimation or notice for the reduction or enhancement of any demand under section 84 be issued in FORM GST DRC-25. The provision standardises the communication of demand adjustments in recovery proceedings and links the step to the statutory mechanism under section 84.</description>
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      <description>Rule 161 prescribes the procedure for continuation of certain recovery proceedings by requiring that the intimation or notice for the reduction or enhancement of any demand under section 84 be issued in FORM GST DRC-25. The provision standardises the communication of demand adjustments in recovery proceedings and links the step to the statutory mechanism under section 84.</description>
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