Appeal not to be filed in certain cases, Sec 120 of CGST Act, 2017

 

 

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.

Appeal not to be filed in certain cases, Sec 120 of CGST Act, 2017(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.  

 

 

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