Non-appealable GST decisions: appeals barred for transfer directions, seizure of records, prosecution sanction, and specified orders. No appeal lies against decisions or orders of a State tax officer that relate to transfer of proceedings directed by the Commissioner or other authority, seizure or retention of books of account, registers and other documents, sanctioning prosecution under the Act, or an order passed under the specified provision; this bar applies notwithstanding any contrary provision in the Act.
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 GST decisions: appeals barred for transfer directions, seizure of records, prosecution sanction, and specified orders.
No appeal lies against decisions or orders of a State tax officer that relate to transfer of proceedings directed by the Commissioner or other authority, seizure or retention of books of account, registers and other documents, sanctioning prosecution under the Act, or an order passed under the specified provision; this bar applies notwithstanding any contrary provision in the Act.
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