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TMI BlogSpecial procedure to be followed by a registered person or an officer u/s 107(2) of BGST Act who intends to file an appeal against the order passed by the proper officerX X X X Extracts X X X X X X X X Extracts X X X X ..... 148 of the Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017), (hereinafter referred to as the said Act) the Governor of Bihar, on the recommendations of the Council, hereby notifies the following special procedure to be followed by a registered person or an officer referred to in sub-section (2) of Section 107 of the said Act who intends to file an appeal against the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with the Appellate Authority before the 31st July 2023, shall be deemed to have been filed in accordance with this notification. 3. The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of the said Act as a pre-condition for filing an appeal against the said order. 4. An appeal filed under this notification shall be accompanied by relevant d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Dr. Pratima, Commissioner State Tax-cum-Secretary ANNEXURE-1 Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 3147, dated 22nd of November, 2022 pursuant to the directions issued by the Hon'ble Supreme Court in the Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018) 1. GSTIN- 2. Legal name of the appellant - 3. Trade n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .- Appeal Date- (f) Status of said Appeal- Disposed/Pending (g) If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise)- Rs. (iv) Amount of transitional credit claimed after the issuance of Circular No. 3147, dated 22nd of November, 2022 (Act-wise)- (v) Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)- Rs. (vi) Amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular No. 3147, dated 22nd of November, 2022 A. GSTIN - B. Name of the Appellant/ person- Address of the Appellant/person - C. Order appealed against- Ref. (if any) Dated- D. Appeal No. Dated- E. Personal Hearing- F. Order in Brief- G. Status of Order- Confirmed/Modified/Rejected H. Amount of Credit/ Demand after Appeal- Particulars Central Tax State/UT Tax a) Amount of transitional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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