Non-appealability of GST officer orders bars appeals against transfer, seizure, prosecution and certain procedural orders. Section 93 bars appeals against specified GST officer decisions: orders transferring proceedings between officers; orders for seizure or retention of books, registers and other documents; orders sanctioning prosecution; and orders under the designated procedural provision, thereby precluding appellate review of these categories of administrative actions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-appealability of GST officer orders bars appeals against transfer, seizure, prosecution and certain procedural orders.
Section 93 bars appeals against specified GST officer decisions: orders transferring proceedings between officers; orders for seizure or retention of books, registers and other documents; orders sanctioning prosecution; and orders under the designated procedural provision, thereby precluding appellate review of these categories of administrative actions.
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