Section 73 - Bar on recovery proceedings - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

73. Bar on recovery proceedings (1) Where a person has filed an appeal under section 98 or section 101, as the case may be, against the order of demand, the proper officer may not enforce the payment of demand until the appeal is resolved. (2) Nothing in this section shall stay any proceedings by the proper officer for the recovery of any amount due under this Act which is not under appeal before First Appellate Authority or Tribunal.