{"act":{"id":"bihar-goods-services-tax-act-2017","short_title":"The Bihar Goods and Services Tax Act, 2017","long_title":null,"act_number":"12","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":299,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"97","heading":null,"text":"The proviso omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Before omission the proviso reads as under : [Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Joint Commissioner (Executive), for a period not exceeding thirty days; (b) by the Additional Commissioner Grade-1, for a further period not exceeding thirty days, beyond the period specified in clause (a).]* *Substituted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020. Prior to substitution the proviso reads as under : Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22.07.2019 .** ** Inserted by The Bihar Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019) vide Notification No. 600 Dated 8th May, 2019.","html":"<p>The proviso omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Before omission the proviso reads as under : [Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Joint Commissioner (Executive), for a period not exceeding thirty days; (b) by the Additional Commissioner Grade-1, for a further period not exceeding thirty days, beyond the period specified in clause (a).]* *Substituted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020. Prior to substitution the proviso reads as under : Provided that the registered person who was served notice under sub-section (2) of section <a href=\"/bihar-goods-services-tax-act-2017/section/29/\">29</a> in the manner as provided in clause (c) or clause (d) of sub-section (1) of section <a href=\"/bihar-goods-services-tax-act-2017/section/169/\">169</a> and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22.07.2019 .** ** Inserted by The Bihar Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019) vide Notification No. 600 Dated 8th May, 2019.</p>","words":243,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/97/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/fff599ef-2dc0-4d2d-af5d-d0715d4aa86b/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}