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Appeals to Appellate Authority
Section 107
GST – States
APPEALS AND REVISION
Bihar Goods and Services Tax Act, 2017
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

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d.
(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 time of hea

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edit 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.
(15) A copy of the order

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Procedure of Authority and Appellate Authority
Section 106
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
106. Procedure of Authority and Appellate Authority.-
The

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Powers of Authority and Appellate Authority
Section 105
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 t

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Advance ruling to be void in certain circumstances
Section 104
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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,

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Applicability of advance ruling
Section 103
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 appli

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Rectification of advance ruling
Section 102
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 offic

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Orders of Appellate Authority
Section 101
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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

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Appeal to the Appellate Authority
Section 100
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 a

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Constitution of Appellate Authority for Advance Ruling
Section 99
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 r

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Procedure on receipt of application
Section 98
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 a

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terial as may be 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 t

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Application for advance ruling
Section 97
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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)

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Constitution of Authority for Advance Ruling
Section 96
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 con

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Definitions.
Section 95
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
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 undertaken o

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Liability in other cases
Section 94
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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

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fore its 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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Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 93
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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 p

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ups of members, then, each member or group of members shall, jointly and 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 ha

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Liability of Court of Wards, etc.
Section 92
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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

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Liability of guardians, trustees etc.
Section 91
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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

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Liability of partners of firm to pay tax
Section 90
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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

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Liability of directors of private company
Section 89
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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 peri

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Liability in case of company in liquidation
Section 88
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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

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Liability in case of amalgamation or merger of companies
Section 87
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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 go

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Liability of agent and principal
Section 86
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
86. Liability of agent and principal.-
Where an agent

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Liability in case of transfer of business
Section 85
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
85. Liability in case of transfer of business.-
(1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so

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Continuation and validation of certain recovery proceedings.
Section 84
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
84. Continuation and validation of certain recovery proceedings.-
Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafterin this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then
(a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other person an

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Provisional attachment to protect revenue in certain cases
Section 83
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
83. Provisional attachment to protect revenue in certain cases.-
(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he

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