Section 121 - Non-appealable decisions and orders.

Non-appealable orders bar appeals against specified state tax decisions including transfer of proceedings, seizure of records, prosecution sanctions.

Non-appealable decisions under the State GST framework preclude appellate review of orders that direct transfer of proceedings between officers, authorize seizure or retention of books, registers or other documents, sanction initiation of prosecution under the statute, or fall within a specified category of orders under the Act, thereby operating as a procedural bar on appeals from executive actions in these discrete domains.