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of <h1>Certain Kerala GST Orders Non-Appealable Under Section 121: Transfer, Seizure, Prosecution Sanctions, and Section 80 Orders Final.</h1> Section 121 of the Kerala Goods and Services Tax Ordinance, 2017, specifies that certain decisions and orders made by State tax officers are non-appealable. These include orders related to the transfer of proceedings between officers, the seizure or retention of books and documents, the sanctioning of prosecutions under the Ordinance, and orders issued under section 80. This provision overrides any contrary stipulations within the Ordinance, ensuring these specific decisions remain final and cannot be challenged through appeals.
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