Section 121 of CGST Act, 2017 Non-appealable decisions and orders



Non-appealable decisions and orders, Sec 121 of CGST Act, 2017


The below post explains about Non-appealable decisions and orders under section 121 of CGST Act,2017.


Section 121 of CGST Act, 2017 explains Non-appealable decisions and orders as below: (The amendments if any will also be updated here soon).


The extract of Section 121 of CGST Act,2017 quoted below:


121 Non-appealable decisions and orders


121. 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:—

Section 121 of CGST Act, 2017 Non-appealable decisions and orders(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.


The above information clarifies about Non-appealable decisions and orders under section 121 of CGST Act,2017.  



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