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CHAPTER XVIII - APPEALS AND REVISION
Section 107 - Appeals to Appellate...
Section 108 - Powers of Revisional...
Section 109 - Constitution of Appe...
Section 110 - President and Member...
Section 111 - Procedure before App...
Section 112 - Appeals to Appellate...
Section 113 - Orders of Appellate ...
Section 114 - Financial and admini...
Section 115 - Interest on refund o...
Section 116 - Appearance by author...
Section 117 - Appeal to High Court...
Section 118 - Appeal to Supreme Co...
Section 119 - Sums due to be paid ...
Section 120 - Appeal not to be fil...
Section 121 - Non appealable decis...
Section 121 - Non appealable decisions and orders
https://gstgyaan.com/section-121-of-the-cgst-act-non-appealable-decisions-and-orders
121. Non appealable decisions and orders.[1]
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 (c) an order sanctioning prosecution under this Act; or (d) an order passed under section 80. |
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