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of <h1>Certain GST Officer Decisions Non-Appealable Under Section 112 of Model GST Law, 2016: Key Orders and Provisions Explained.</h1> Section 112 of the Model GST Law, 2016, specifies that certain decisions and orders by GST officers are non-appealable. These include orders related to the transfer of proceedings between officers, the seizure or retention of financial documents, the sanctioning of prosecution under the Act, and orders passed under section 74. This provision overrides any contrary provisions in the Act, ensuring that these specific decisions and orders cannot be challenged through an appeal.
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