The Government of Bihar on October 05, 2023, issued a notification regarding the special procedure to be followed to file an appeal against the order passed by the proper officer.
The following has been stated: -
•An appeal against the order shall be made in duplicate in the Form appended to this notification at ANNEXURE-1 and shall be presented manually before the Appellate Authority within the time specified in sub-section (1) of section 107 or sub-section (2) of section 107 of the said Act, as the case may be, and such time shall be computed from July 31, 2023, or the date of the said order, whichever is later.
•The appellant shall not be required to deposit any amount as referred to in subsection (6) of section 107 of the said Act as a pre-condition for filing an appeal against the said order.
•An appeal filed under this notification shall be accompanied by relevant documents including a self-certified copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-rule (2) of rule 26 of Bihar Goods and Services Tax Rules, 2017.
The detailed notification is given in the document attached below.
[Notification No. S.O. 260]
