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. Continuation and validation 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 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, revision or other proceeding, the Commissioner shall serve upon the taxable person or any other person
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