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of <h1>Certain Tax Decisions Non-Appealable Under Section 121 of Punjab GST Act 2017, Including Proceedings Transfer and Document Seizure.</h1> Section 121 of the Punjab Goods and Services Tax Act, 2017, specifies that certain decisions and orders made by State tax officers are non-appealable. These include orders regarding the transfer of proceedings between officers, the seizure or retention of books, accounts, and documents, orders sanctioning prosecution under the Act, and orders passed under section 80. This provision overrides any contrary stipulations within the Act, ensuring that appeals cannot be made against these specific types of decisions or orders.
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