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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Certain Goa GST Act Decisions by State Tax Officers are Non-Appealable Under Section 121</h1> Section 121 of the Goa Goods and Services Tax Act, 2017, specifies that certain decisions and orders made by State tax officers are non-appealable. These include orders related to the transfer of proceedings between officers, seizure or retention of documents, sanctioning of prosecutions under the Act, and orders passed under section 80. This provision overrides any contrary stipulations within the Act, emphasizing the finality of such decisions and orders in the specified matters.
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