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        GST - States

        Section 121 - Non Appealable decisions and orders.

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

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        Non-appealable orders restrict appeals against specified tax decisions including transfers, seizure, prosecution and specified procedural orders. The provision bars appeals against specified tax administration decisions: directions transferring proceedings between officers; orders seizing or retaining books, registers and other documents; orders sanctioning prosecution; and orders issued under the Act's stated procedural provision, rendering those matters excluded from appeal.
                          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 orders restrict appeals against specified tax decisions including transfers, seizure, prosecution and specified procedural orders.

                                The provision bars appeals against specified tax administration decisions: directions transferring proceedings between officers; orders seizing or retaining books, registers and other documents; orders sanctioning prosecution; and orders issued under the Act's stated procedural provision, rendering those matters excluded from appeal.


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