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        GST - States

        Section 121 - Non appealable decisions and orders.

        Uttar Pradesh Goods and Services Tax Act, 2017
        Chapter XVIII
        APPEALS AND REVISION

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        Non-appealable decisions bar appeals against specified GST enforcement, seizure, prosecution and transfer orders under the Act. Non-appealable decisions preclude appeals against specified GST orders: directions transferring proceedings between officers; orders authorising seizure or retention of books, registers and other documents; orders sanctioning prosecution; and orders issued under a specified statutory provision, thereby barring appellate review for these categories.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Non-appealable decisions bar appeals against specified GST enforcement, seizure, prosecution and transfer orders under the Act.

                              Non-appealable decisions preclude appeals against specified GST orders: directions transferring proceedings between officers; orders authorising seizure or retention of books, registers and other documents; orders sanctioning prosecution; and orders issued under a specified statutory provision, thereby barring appellate review for these categories.


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