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of <h1>Section 120: Limits on Appeals by Tax Officers; No Implicit Agreement on Decisions Without Filed Appeals.</h1> Section 120 of the Central Goods and Services Tax Act, 2017, outlines conditions under which appeals may not be filed by central tax officers. The Board, based on the Council's recommendations, can set monetary limits to regulate such filings. If an appeal is not filed due to these limits, it does not prevent the officer from filing in other cases with similar legal issues. Additionally, a party cannot claim that the officer agreed with a decision simply because no appeal was filed. Courts must consider the reasons for not filing an appeal when hearing such cases.
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