Section 84 of CGST Act,2017 -Continuationand validationof certainrecovery proceedings

Section 84 of CGST Act,2017 from bare act :
Where any notice of demand in respect of any tax, penalty, interest or any otheramount 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 applicationis 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 otherproceedings, the Commissioner shall serve upon the taxable person or any otherperson another notice of demand in respect of the amount by which such Governmentdues are enhanced and any recovery proceedings in relation to such Governmentdues as are covered by the notice of demand served upon him before the disposal ofsuch appeal, revision or other proceedings may, without the service of any freshnotice of demand, be continued from the stage at which such proceedings stoodimmediately before such disposal;
(b) where such Government dues are reduced in such appeal, revision or in otherproceedings

(i) it shall not be necessary for the Commissioner to serve upon the taxableperson a fresh notice of demand;

(ii) the Commissioner shall give intimation of such reduction to him and tothe appropriate authority with whom recovery proceedings is pending;

(iii) any recovery proceedings initiated on the basis of the demand servedupon him prior to the disposal of such appeal, revision or other proceedings maybe continued in relation to the amount so reduced from the stage at which suchproceedings stood immediately before such disposal.

CHAPTER XV

DEMANDS AND RECOVERY

Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS & RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts
Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts
Section 75 :Generalprovisionsrelating todeterminationof tax
Section 76 :Tax collectedbut not paid toGovernment
Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment
Section 78 :Initiation ofrecoveryproceedings
Section 79 :Recovery oftax
Section 80 :Payment oftax and otheramount ininstallments
Section 81 :Transfer ofproperty tobe void incertain cases
Section82:Tax to befirst chargeon property
Section 83 :Provisionalattachment toprotectrevenue incertain cases
Section 84 :Continuationand validationof certainrecoveryproceedings