Continuation And Validation Of Certain Recovery Proceedings [Section 84] - GST Ready Reckoner - GST

Continuation And Validation Of Certain Recovery Proceedings As per Section 84 (a) it was held that In case the Government dues are enhanced in any appeal, revision or in other proceedings the Commissioner a) Is not required to serve fresh notice of demand upon the taxable person; b) If notice of demand is already served on taxable person before appeal, revision or any other proceedings, then recovery of enhanced amount, if any , would be continued from the stage at which the initial proceedings stood. As per Section 84(b) In case the Government dues are reduced in any appeal, revision or in other proceedings the Commissioner (c) it shall not be necessary for the Commissioner to serve upon the taxable person a fresh notice of demand; (d) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending; (e) 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. Rule 161 provides that the intimation or notice for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Important Clarification 1. Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 [ Circular No.134/04/2020-GST Dated 23.03.2020 ] 2. Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 [ Circular No. 187/19/2022-GST Dated 27.12.2022 ]