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of <h1>Certain Decisions by State Tax Officers Non-Appealable Under Section 121 of Bihar GST Act 2017</h1> Section 121 of the Bihar Goods and Services Tax Act, 2017, specifies that certain decisions and orders by State tax officers are non-appealable. These include orders by the Commissioner or authorized authority regarding the transfer of proceedings between officers, orders related to the seizure or retention of books and documents, orders sanctioning prosecution under the Act, and orders made under section 80. This provision overrides any contrary stipulations within the Act, emphasizing the finality of these specific decisions and orders.
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