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

               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.