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<h1>Section 120 of Mizoram GST Act: Monetary Limits for Appeals by State Tax Officers; Non-filing Doesn't Indicate Acceptance</h1> The Mizoram Goods and Services Tax Act, 2017, Section 120, outlines 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 filing in other similar cases. Additionally, failure to file an appeal does not imply acceptance of the decision by the State tax officer. Tribunals or courts must consider the reasons for not filing an appeal when reviewing such cases.