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CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS - Handbook of GST Law & Procedures (CBIC) [October 2024] - GSTExtract 11. CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS (I) In terms of Section 84 of the CGST Act, 2017, if any notice of demand in respect of any tax, penalty, interest or any other amount payable (Government dues) is served upon any taxpayer or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such demand, then - (a) where such Government dues are enhanced in the appeal, revision or other proceedings, the Pr. Commissioner/Commissioner shall serve upon the taxpayer or any other person another notice of demand in respect of the differential amount and any recovery proceedings in relation to such Government dues be continued; (b) where such Government dues are reduced in such appeal, revision or in other proceedings then it shall not be necessary to serve a fresh notice of demand but an intimation of such reduction should be given to the concerned taxpayer/person and to the appropriate authority with whom recovery proceedings is pending and the recovery proceedings initiated on the basis of the demand served may be continued in relation to the amount so reduced, (II) The intimation or notice for the reduction or enhancement of any demand under Section 84 shall be issued in FORM GST DRC- 25.
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