Section 101B. Appeal to National Appellate Authority

{
    "act_title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019",
    "act_slug": "bihar-goods-and-services-tax-amendment-act-2019",
    "section_label": "Section",
    "section": {
        "number": "101B",
        "title": "Section 101B. Appeal to National Appellate Authority",
        "chapter": null,
        "content": "(1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authority constituted under section 99 and the Appellate Authority of any other State or States or of a Union territory or Union territories or both under sub-section (1) or sub-section (3) of section 101, any officer authorised by the Commissioner or an applicant, being distinct person referred to in section 25 aggrieved by such advance ruling, may prefer an appeal to National Appellate Authority.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 550
    },
    "prev_section": "101A",
    "next_section": "101B"
}