Sec 120 Appeal not to be filed in certain cases, CGST Act, 2017
The below post explains about Appeal not to be filed in certain cases under section 120 of CGST Act,2017.
Section 120 of CGST Act, 2017 explains Appeal not to be filed in certain cases as below: (The amendments if any will also be updated here soon).
The extract of Section 120 of CGST Act,2017 quoted below:
120 Appeal not to be filed in certain cases.
120. (1) The Board may, on the recommendations of the Council, from time to time,
issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for
the purposes of regulating the filing of appeal or application by the officer of the central tax
under the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions issued under subsection
(1), the officer of the central tax has not filed an appeal or application against any
decision or order passed under the provisions of this Act, it shall not preclude such officer
of the central tax from filing appeal or application in any other case involving the same or
similar issues or questions of law.
(3) Notwithstanding the fact that no appeal or application has been filed by the officer
of the central tax pursuant to the orders or instructions or directions issued under
sub-section (1), no person, being a party in appeal or application shall contend that the
officer of the central tax has acquiesced in the decision on the disputed issue by not filing an
appeal or application.
(4) The Appellate Tribunal or court hearing such appeal or application shall have
regard to the circumstances under which appeal or application was not filed by the officer of
the central tax in pursuance of the orders or instructions or directions issued under subsection (1).
The above information clarifies about Appeal not to be filed in certain cases under section 120 of CGST Act,2017.
If you have any comments about Section 120 of CGST Act, 2017 explaining Appeal not to be filed in certain cases, share below your thoughts:
Click here to know GST rate of your goods or service
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to export goods from India?
Learn GST in regional language
Export benefit schemes in India
How to import goods to India?
Special provisions relating to casual taxable person and non-resident taxable person
Revocation of cancellation of registration, CGST Act, 2017
Prohibition of unauthorised collection of tax, CGST Act
Credit and debit notes, CGST Act, 2017
UTGST Act 2017, definitions
Section 5, UTGST Act, 2017
CGST Act, 2017 Furnishing details of outward supplies
Levy and Collection of GST under UTGST Act 2017
GST rate payable for photographic goods and cinematographic commodities
GST rate payable for wood tar oils, fire-extinguisher preparations
Percentage of GST payable for Plastic
Rate of GST payable for Rubber and rubber products in India
GST for Leather industry in India
GST for Leather industry in India
GST tax payable for saddlery products, articles of animal gut, leather articles
Rate of GST payable for fur skins and articles of fur
Export procedures and documentation
Adjustment of GST refund amount
Does GST refund amount attract interest?
How to get GST refund amount sanctioned
Are there any minimum amount fixed under GST refund?
How long will take to get refund of GST
How many copies to be submitted for refund of GST
Proof of receipt of GST refund application
Master collect House collect
How does Letter of Credit work?
How does STP units work in India?
How does TT (Telegraphic Transfer) work?
Master Collect House Prepaid
Master prepaid House collect
Mode of payments in international trade