Non-appealable orders: specified GST administrative decisions on transfers, seizures, retention of records and prosecution sanctions are not appealable. No appeal lies against specified administrative decisions and orders where they concern transfer of proceedings between officers; seizure or retention of books of account, registers and other documents; sanctioning of prosecution under the Act; and orders falling within the scope of the provision referenced as section 74, thereby excluding the appellate remedy for these procedural and enforcement measures.
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-appealable orders: specified GST administrative decisions on transfers, seizures, retention of records and prosecution sanctions are not appealable.
No appeal lies against specified administrative decisions and orders where they concern transfer of proceedings between officers; seizure or retention of books of account, registers and other documents; sanctioning of prosecution under the Act; and orders falling within the scope of the provision referenced as section 74, thereby excluding the appellate remedy for these procedural and enforcement measures.
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