Amendment status not verified — confirm the current text below against the official source.
Substituted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no. 22 of 2024) vide Notification No. 1160 Dated 09th December, 2024. Prior to substitution clause reads as under: 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 100 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub- section (10) of section 73 or sub-section (10) of section 74 [or sub-section (7) of section 74A]203 where proceedings are initiated by way of issue of a show cause notice under the said sections. (12) Notwithstanding anything contained in section 73 or section 74 [or section 74A]204, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79. [Explanation.––For the purposes of this sub-section, the expression "self- assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.]205 (13) Where any penalty is imposed under section 73 or section 74 [or section 74A]206, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.