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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.
Related Provisions of the Statute:
| Section or Rule | Description |
| Section 79 | Recovery of tax |
Analysis of this Section
Introduction –This section deals with continuation of proceedings, where a notice is already served for recovery of government dues upon a taxable person or any other person and upon any appeal, revision application or other proceeding there is reduction or enhancement of such Government dues.
Analysis
(i) The section refers to –
- any notice of demand in respect of Government dues (tax, interest or any other amount payable ) served on taxable person or any other person; and
- any appeal, revision application is filed or other proceedings are initiated in respect of such Government dues.
Further –
- (a) such Government dues may be enhanced; or
- (b) reduced in such appeal, revision or in other proceedings
The order for such reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
(ii) In such cases, the Commissioner shall –
- Serve another notice on the taxable person or any other person, in respect of the enhanced amount.
- If notice of demand is already served on taxable person or any other person before such appeal, revision or any other proceedings, then recovery of enhanced amount would be continued from the stage at which the initial proceedings stood. There is no need to issue a fresh notice of demand to the extent already covered by earlier notice.
- In case the Government dues are reduced in such appeal, revision or in other proceedings – the Commissioner
- Is not required to serve fresh notice of demand upon the taxable person;
- Shall intimate such reduction to taxable person and also to appropriate authority with whom recovery proceedings are pending;
Any recovery proceedings initiated prior to the disposal of such appeal, revision application or other proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.
Comparative review
The provisions under this section of GST are in line with the provisions of section 45 of Delhi Value Added Tax Act, 2004.
Frequently Asked Questions
Under what circumstances issue of fresh notice is not necessary ?
When a notice is already served for recovery on taxable person or any other person, before disposal of appeal, revision application or other proceedings, then issue of fresh notice is not required to the extent of amount covered in the notice in case of increase in demand and when there is reduction also there is no need to issue fresh notice.
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