Section 72 of Bihar VAT : Section 72: Appeal To Deputy Commissioner And Joint Commissioner

Explanation using Example

Imagine that Ravi owns a furniture store in Bihar and has been assessed for Value Added Tax (VAT) by the state tax authorities. Ravi receives an assessment order stating that he owes an additional ₹100,000 in taxes due to an error in his tax filings. Ravi believes that the assessment is incorrect and decides to appeal the decision.

According to Section 72(1) of the Bihar Value Added Tax Act, 2005, Ravi can file an appeal with the Joint Commissioner or the Deputy Commissioner who is authorized to hear such cases.

Before Ravi can proceed with his appeal as per Section 72(2), he must ...

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