eCourtsIndia
IndiaCode Laws
Section257
The Bihar Goods and Services Tax Act, 2017

Section 257

In force Act 12 of 2017 As on 11 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 12 of 2017

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 257 of the Bihar Goods and Services Tax Act, 2017. Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no.

Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no. 16 of 2021) vide Notification No. 673 Dated 09th August, 2021. Prior to omission sub-section reads as under :- (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.

Section 257, The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 67

Questions about Section 257

How do I find court cases under Section 257 of the Bihar Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Goods and Services Tax Act 257, section 257 Bihar Goods and Services Tax Act, section 257 of the Bihar Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 257 of the Bihar Goods and Services Tax Act, and has it changed?

Its own text turns on section 67, so none of them can safely be read on its own.

When was the Bihar Goods and Services Tax Act enacted?

Bihar Goods and Services Tax Act was enacted in 2017 as Act 12 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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). This page is not a substitute for legal advice.