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<h1>Appeals Under Bihar GST Act: File Within 3 Months, Pay 10% Disputed Tax, Decision in 1 Year</h1> Under the Bihar Goods and Services Tax Act, 2017, a person aggrieved by a decision or order under this Act or the Central GST Act can appeal to the prescribed Appellate Authority within three months of communication. The Commissioner can also initiate an appeal within six months. Appeals require payment of admitted tax and 10% of the disputed amount. The Appellate Authority can extend filing time by one month and must hear the appellant, allowing additional grounds if justified. Decisions must be made within one year, with written orders communicated to relevant parties. Orders are final unless otherwise provided by specific sections.