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<h1>Section 120: Limits on Appeals by State Tax Officers under Rajasthan GST Act; Non-filing Doesn't Imply Agreement with Decisions.</h1> The Rajasthan Goods and Services Tax Act, 2017, Section 120, outlines the conditions under which appeals should not be filed. The Commissioner, based on Council recommendations, can set monetary limits for filing appeals by State tax officers. If an appeal is not filed due to these limits, it does not prevent officers from filing in other similar cases. Parties cannot claim the State tax officer agreed with a decision simply because no appeal was filed. The Appellate Tribunal or court must consider why an appeal was not filed when hearing such cases.