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Section 111 – GST – States – APPEALS AND REVISION – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 111. Procedure before Appellate Tribunal.- (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Act and the rules made there under, the Appellate Tribunal shall have power to regulate its own procedure. (2) The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, while trying

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) Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction,- (a) in the case of an order against a company, the registered office of the company is situated; or (b) in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain. (4) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Cod

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Section 110 – GST – States – APPEALS AND REVISION – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.- The qualifications, appointment, salary and allowances, terms of office, resignation and removal of the President and Members of the State Bench and Area Benches shall be in accordance with the provisions of section 110 of the Central Goods and Services Tax Act. – – sta

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Section 109 – GST – States – APPEALS AND REVISION – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 109. Appellate Tribunal and Benches thereof.- (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act. (2) The constitution and jurisdiction of the Sta

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Section 108 – GST – States – APPEALS AND REVISION – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 108. Powers of Revisional Authority.- (1) Subject to the provisions of section 121 and any rules made there under, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of central tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under the Central Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time

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xpired or more than three years have expired after the passing of the decision or order sought to be revised; or (c) the order has already been taken for revision under this section at an earlier stage; or (d) the order has been passed in exercise of the powers under sub-section (1): Provided that the Revisional Authority may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later. (3) Every order passed in revision under sub-section (1) shall, s

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een initiated by way of issue of a notice under this section. (5) Where the issuance of an order under sub-section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2). (6) For the purposes of this section, the term, (i) record shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority; (ii) decision shall include intimation given by any officer lower in rank than the Revisional Authority. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxman

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Section 107 – GST – States – APPEALS AND REVISION – Bihar Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XVIII APPEALS AND REVISION 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the

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(6) No appeal shall be filed under sub-section (1), unless the appellant has paid (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten percent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the t

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e input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (

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Section 106 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 106. Procedure of Authority and Appellate Authority.- The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITa

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Section 105 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 105. Powers of Authority and Appellate Authority.- (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court und

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Section 104 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 104. Advance ruling to be void in certain circumstances.- (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to

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Section 103 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 103. Applicability of advance ruling.- (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. (2) The

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Section 102 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 102. Rectification of advance ruling.- The Authority or the Appellate Authority may amend any order passed by it under section98 or section101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or the applicant

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Section 101 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 101. Orders of Appellate Authority.- (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. (2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under

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Section 100 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 100. Appeal to the Appellate Authority.- (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicate

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Section 99 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 99. Constitution of Appellate Authority for Advance Ruling.- (1) The Government shall, by notification, constitute an Authority to be known as Bihar Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: Provided that the Government may, on the recommendations of the Council, notify any A

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Section 98 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 98. Procedure on receipt of application.- (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer. (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the app

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e placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application. (5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. (6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application. (7) A copy of the advance ruling pronounced by the Author

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Section 97 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 97. Application for advance ruling.- (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of, – (a) classification o

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Section 96 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 96. Constitution of Authority for Advance Ruling.- (1) The Government shall, by notification, constitute an Authority to be known as the Bihar Authority for Advance Ruling: Provided that the Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State. (2) The Authority shall consist of- (i) One member from

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Section 95 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XVII ADVANCE RULING 95. Definitions.- In this Chapter, unless the context otherwise requires, (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub- section (1) of section 100, in relation to the supply of goods or services or both being und

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Section 94 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 94. Liability in other cases.- (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business (a) the tax, interest or penalty payable under this Act by such firm, association or family upto the date of such discontinuance may be determined as if no such discontinuance had taken place; and (b) every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the payment of tax and

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reconstitution. (3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or to partition. Explanation. For the purposes of this Chapter, (i) a Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 shall also be considered as a firm; (ii) court means the District Court, High Court or Supreme Court. – – statute, statutory provisi

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Section 93 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.- (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before or after his death, his legal repre

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nd severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act upto the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or

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Section 92 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 92. Liability of Court of Wards, etc.- Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in

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Section 91 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 91. Liability of guardians, trustees etc.- Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from s

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Section 90 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 90. Liability of partners of firm to pay tax.- Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment: Provided that where any partner retires from the fir

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Section 89 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 89. Liability of directors of private company.- (1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall, jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. (2) Where a private

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Section 88 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 88. Liability in case of company in liquidation.- (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the liquidator ), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner. (2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment of the liquidator, the amount

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Section 87 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 87. Liability in case of amalgamation or merger of companies.- (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or services or both to or from each other

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