Non-appealability of certain GST decisions excludes appeals against specified orders such as transfers, seizures, prosecutions and procedural orders. Section 121 provides that no appeal shall lie against decisions or orders by a State tax officer relating to transfer of proceedings between officers, ... Summary
Non-appealability of certain GST decisions excludes appeals against specified orders such as transfers, seizures, prosecutions and procedural orders.
Section 121 provides that no appeal shall lie against decisions or orders by a State tax officer relating to transfer of proceedings between officers, seizure or retention of books, registers or documents, orders sanctioning prosecution, and orders made under a specified procedural provision of the Act.
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