section 10
Amendment of section 107.
The Bihar Goods and Services Tax (Amendment) Act, 2021Tax202117 sections
Statutory text
In section 107 of the principal Act, in sub-section
(6), the following proviso shall be inserted, namely:––
“Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.”.
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