The Commissioner shall issue order for reduction of any demand in Form GST DRC-25 to the taxable person and the appropriate authority with whom the recovery proceeding is pending. The recovery proceedings already initiated prior to the disposal of such appeal/revision may be continued in relation to the amount so reduced 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. 59)