Section 121 of GST – Non appealable decisions and orders. In this GST Section you may find all details for Non appealable decisions and orders as per GST Act 2017. Detailed Analysis of GST Section 121 of GST Act 2017.
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Section 121 of GST – Non appealable decisions and orders
Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of the central tax if such decision taken or order passed relates to any one or more of the following matters namely:-
- (a) An order of the Commissioner or other authority empowered to direct transfer of proceeding from one officer to another officer; or
- (b) An order pertaining to the seizure or retention of books of account, register and other documents; or
- (c) An order sanctioning prosecution under this Act; or
- (d) An order passed under section 80.
Analysis and Updates
(i) This section prescribes decisions or orders which are non-appealable.
(i) No appeal shall lie against any decision / order taken / passed by Officer of central tax if such decision / order relates to any one or more of following matters –
— Transfer of proceeding from one officer to another officer;
— Seizure or retention of books of account, register and other documents;
— Order sanctioning prosecution under the Act
— Order passed U/s.80 related to payment of tax & other amount in instalments.
1. Section 80 – Payment of tax and other amount in instalments
2. Section 2(41) defines “document”
3. Section 67 – Power of inspection, search & seizure
4. Section 132 – Prosecution
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