Continuation of certain recovery proceedings
Section 59
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
59. Continuation of certain recovery proceedings
(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 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, revision or other proceeding, the Commissioner shall serve upon the taxable person another notice of demand only in respect of the amou
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