THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
DEMANDS AND RECOVERY
Section 84:
Continuation and validation of certain recovery
proceedings.
Where any notice of demand in respect of any tax, penalty, interest
or any other amount payable under this Act, (hereafter in this section referred
to as “Government dues”), is served upon any taxable person or any other person
and any appeal or revision application is filed or any other proceedings is
initiated in respect of such Government dues, then––
a) where
such Government dues are enhanced in such appeal, revision or other
proceedings, the Commissioner shall serve upon the taxable person or any other person
another notice of demand in respect of the amount by which such Government dues
are enhanced and any recovery proceedings in relation to such Government dues
as are covered by the notice of demand served upon him before the disposal of
such appeal, revision or other proceedings may, without the service of any
fresh notice of demand, be continued from the stage at which such proceedings
stood immediately before such disposal;
b) where
such Government dues are reduced in such appeal, revision or in other
proceedings––
(i)
it
shall not be necessary for the Commissioner to serve upon the taxable person a
fresh notice of demand;
(ii)
the
Commissioner shall give intimation of such reduction to him and to the
appropriate authority with whom recovery proceedings is pending;
(iii)
any recovery
proceedings initiated on the basis of the demand served upon him prior to the
disposal of such appeal, revision or other proceedings may
be continued in relation to the amount so reduced from the stage at which such
proceedings stood immediately before such disposal.