What happens in cases where the tax demand confirmed is enhanced in appeal / revision proceedings

The Commissioner shall issue order for enhancement of any demand in Form GST DRC-25. In so far as the amount already confirmed prior to disposal of appeal/revision, the recovery proceedings may be continued from the stage at which such proceedings stood immediately before such disposal.

(ICAI FAQ PUBLICATIONS 06-09-2017 Continuation and validation of certain recovery proceedings : FAQ NO. 58)