# The Bihar Goods and Services Tax Act, 2017, Section 231

- Act: The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/231/

## Text

Substitued by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th August, 2025. Prior to substitution proviso read as under: Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five percent of the penalty has been paid by the appellant.

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