Section 121: Non-appealable decisions and orders.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

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 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 proceedings 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

(d) an order passed under section 80.

Where this provision sits

Act	The Central Goods and Services Tax Act, 2017
Section	121
Marginal note	Non-appealable decisions and orders.
Jurisdiction	Central
Status	In force as published by the source

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