Amendment status not verified — confirm the current text below against the official source.
Appeals to Appellate Tribunal.- (1) Any person aggrieved by an order passed against him under section 107 or section108 of this Act or the Central Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the accordance with the provisions of section 110 of the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)." 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 123 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad person preferring the appeal. [; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.]235 (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees. (3) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed [or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later,]236 for determination of such points arising out of the said order as may be specified by the Commissioner in his order. (4) Where in pursuance of an order under sub-section(3)the authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub- section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1). (5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty five days of the receipt of notice, a memorandum of cross- objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub- section(1). (6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1), [or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)]237 or permit the filing of a memorandum of cross- objections within forty five days after the expiry of the period referred to in sub-section