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        GST - States

        Section 121 - Non appealable decisions and orders.

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

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        Non-appealability of specified GST orders bars appeals against transfer of proceedings, seizure of records, prosecution and section 80 orders. No appeal lies against specified State tax officer orders under the Act: orders directing transfer of proceedings; orders for seizure or retention of books of account, registers and other documents; orders sanctioning prosecution; and orders passed under section 80.
                          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-appealability of specified GST orders bars appeals against transfer of proceedings, seizure of records, prosecution and section 80 orders.

                                No appeal lies against specified State tax officer orders under the Act: orders directing transfer of proceedings; orders for seizure or retention of books of account, registers and other documents; orders sanctioning prosecution; and orders passed under section 80.


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