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of <h1>Section 121 of Mizoram GST Act: Key Tax Officer Decisions Non-Appealable, Ensures Finality in Administrative Actions.</h1> Under Section 121 of the Mizoram Goods and Services Tax Act, 2017, certain decisions and orders by State tax officers are non-appealable. No appeals can be made against decisions related to the transfer of proceedings between officers, seizure or retention of financial documents, sanctioning of prosecutions under the Act, or orders issued under Section 80. This provision ensures that specific administrative and enforcement actions by tax authorities remain final and beyond the scope of appeal.
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