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<h1>Section 120 DGST Act: State Tax Officers' Appeal Limits and Future Case Filing Conditions Explained</h1> Section 120 of the Delhi Goods and Services Tax Act, 2017, outlines conditions under which appeals should not be filed by State tax officers. The Commissioner, based on the Council's recommendations, may set monetary limits for appeal filings. If an officer does not file an appeal due to these limits, it does not prevent them from filing in similar future cases. Additionally, the absence of an appeal does not imply acceptance of the decision by the State tax officer. The Appellate Tribunal or court must consider the reasons for not filing an appeal when reviewing such cases.