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Continuation and validation of certain recovery proceedings.

Section 84 - Uttar Pradesh SGST - DEMANDS AND RECOVERY - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 84 - 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in t .....

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ent 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 recover .....

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tage 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 .....

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