Continuation And Validation Of Certain Recovery Proceedings [Section 84]

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..... 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 .....

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..... 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 ] - Manuals - Ready reckoner - Law and .....

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