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of <h1>Certain State Tax Orders Non-Appealable Under Section 121 of Puducherry GST Act 2017: Final Decisions Stand.</h1> Section 121 of the Puducherry Goods and Services Tax Act, 2017, specifies that certain decisions and orders made by State tax officers are non-appealable. These include orders involving the transfer of proceedings between officers, the seizure or retention of books and documents, the sanctioning of prosecutions, and orders passed under section 80. This provision overrides any contrary stipulations within the Act, ensuring that these specific decisions remain final and cannot be contested through appeals.
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