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of <h1>Certain Tax Orders Non-Appealable Under Section 121 of CGST Act 2017: Transfers, Seizures, Prosecutions, Section 80 Orders</h1> Under Section 121 of the Central Goods and Services Tax Act, 2017, certain decisions and orders by central tax officers are non-appealable. These include orders by the Commissioner or other authorities directing the transfer of proceedings between officers, orders related to the seizure or retention of books, registers, and documents, orders sanctioning prosecution under the Act, and orders passed under Section 80. Appeals cannot be filed against these specified decisions or orders, regardless of any other provisions in the Act.
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