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of <h1>Section 121 of Himachal Pradesh GST Act Bars Appeals on Key Tax Officer Decisions, Ensuring Finality in Administrative Orders.</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, Section 121 specifies that no appeals can be made against certain decisions or orders by State tax officers. These non-appealable matters include: orders by the Commissioner or authorized authority for transferring proceedings between officers; orders related to the seizure or retention of financial documents; orders sanctioning prosecution under the Act; and orders issued under Section 80. This provision ensures that specific administrative and procedural decisions remain final and are not subject to appeal.
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