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Continuation and validation of certain recovery proceedings

Section 78 - DEMANDS AND RECOVERY - Goods and Services Tax - Section 78 - 78. (1) Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereinafter in this section referred to as Government dues ), is served upon any taxable person or any other person and any appeal, revision application is filed or other proceedings is initiated in respect of such Government dues, then - (a) Where such Government dues are enhanced in such appeal, revisi .....

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