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Continuation and validation of certain recovery proceedings

Section 78 - Draft-Bills-Reports - DEMANDS AND RECOVERY - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 78 - 78. (1) Where any notice of demand in respect of any tax, penalty, interest or any o .....

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h Government dues, then - (a) Where such Government dues are enhanced in such appeal, revision or other proceeding, the Commissioner shall serve upon the taxable person or any other person another notice of demand only in respect of the amount by whi .....

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e 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 proceeding - (i) It shall not be necessary .....

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