Section 121 of GST– Non appealable choices and orders. In this GST Section you may discover all information for Non appealable decisions and orders based on GST Act 2017 Detailed Analysis of GST Section 121 of GST Act 2017.
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Section 121 of GST– Non appealable choices and orders
Statutory Provisions
Notwithstanding anything to the contrary in any provisions of this Act, no appeal will lie against any decision taken or order passed by an officer of the central tax if such decision taken or order passed connects to any several of the following matters specifically:–LRB- .
- ( a) An order of the Commissioner or other authority empowered to direct transfer of following one officer to another officer; or
- ( b) An order referring to the seizure or retention of books of account, register and other documents; or
- ( c) An order approving prosecution under this Act; or
- ( d) An order passed under area 80.
Related arrangements of the Statute:
| Section | Description |
| Section 2(41) | Definition of “document” |
| Section 67 | Power of evaluation, search & seizure |
| Section 80 | Payment of tax and other amount in instalments |
| Section 132 | Punishment for Certain Offences |
Analysis and Updates
Introduction
( i) This area recommends choices or orders which are non-appealable.
Analysis
( i) No appeal will lie against any decision/ order taken/ passed by Officer of central tax if such choice/ order associates with any one or more of following matters–
— Transfer of following one officer to another officer;-LRB- — Seizure or retention of books of account, register and other documents;-LRB- — Order approving prosecution under the Act
— Order passed U/s.80 associated to payment of tax & other quantity in instalments.
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