Non-appealability of specified tax orders bars appeals against transfer of proceedings, document seizure, prosecution sanction, and related procedural orders.

Non-appealable decisions and orders restrict appeals under the State GST law by identifying categories excluded from appellate review: orders directing transfer of proceedings between officers; orders concerning seizure or retention of books of account, registers and other documents; orders sanctioning prosecution; and orders passed under a specified procedural section. The provision operates notwithstanding other provisions of the Act, creating an express statutory bar to appeals in these discrete regulatory areas.

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