Section 84 Continuation and validation of certain recovery proceedings, CGST Act, 2017

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Sec 84 of CGST Act, 2017 Continuation and validation of certain recovery proceedings

The below post explains about Continuation and validation of certain recovery proceedings under section 84 of CGST Act,2017.

Section 84 of CGST Act, 2017 explains Continuation and validation of certain recovery proceedings as below: (The amendments if any will also be updated here soon).

The extract of Section 84 of CGST Act,2017 quoted below:

84  Continuation and validation of certain recovery proceedings.

84. 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.

The above information clarifies about Continuation and validation of certain recovery proceedings under section 84 of CGST Act,2017.  

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