161. Continuation of certain recovery proceedings.[1]
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The [2][intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
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[1] This rule was inserted by CGST(3rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017.
[2] Substituted for words “order” by Rule 17 of The CGST(5th A)R, 2022 vide Notification No. 26/2022-Central Tax dt. 26-12-2022.
