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of <h1>Certain GST Orders Non-Appealable Under Section 121: Includes Transfers, Seizures, Prosecutions, and Section 80 Orders.</h1> Section 121 of the West Bengal Goods and Services Tax Act, 2017, specifies certain decisions and orders that are non-appealable. These include orders by the Commissioner or other authorities regarding the transfer of proceedings between officers, orders related to the seizure or retention of books, registers, and documents, orders sanctioning prosecution under the Act, and orders passed under section 80. No appeal can be made against these decisions, notwithstanding any other provisions in the Act.
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