Detailed Analysis of GST Section 121 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 121. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 121 of GST Act 2017 – Non appealable decisions and orders, gst all sections and definitions. Now Check more details from below.
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.