Section 84 of GST – Continuation and validation of certain recovery proceedings

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Section 84 of GST – Continuation and validation of certain recovery proceedings. Everything you want to know about GST Section 84. In this section you may find all details for “Continuation and validation of certain recovery proceedings” as per GST Act 2017Detailed Analysis of GST Section 84 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 84Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 84 of GST Act 2017 –Continuation and validation of certain recovery proceedings, gst all sections and definitionsNow Check more details from below…..

Section 84 of GST – Continuation and validation of certain recovery proceedings

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.

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