The Government of Bihar on November 23, 2023, issued a notification regarding taxable persons who could not file an appeal against the order passed by the proper officer on or before March 31, 2023, under section 73 or 74 of the Bihar Goods and Services Tax Act, 2017.
The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of Section 107 of the said Act, on or before January 31, 2024
No appeal shall be filed under this notification 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 twelve and a half percent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger.
No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under sub-section (1) of Section 107 of the said Act.
No appeal under this notification shall be admissible in respect of a demand not involving tax.
[Notification No. S.O. 357]
