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        GST - States

        Section 121 - Non appealable decisions and orders

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XVIII
        APPEALS AND REVISION

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        Non-appealability of specified tax orders: transfer, seizure, prosecution and designated statutory orders excluded from appeal. No appeal lies against decisions or orders by a State tax officer under the Kerala GST Ordinance where the matter relates to transfer of proceedings between officers; seizure or retention of books of account, registers and other documents; sanctioning prosecution under the Ordinance; or any order made under the provision referenced as section eighty.
                          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 tax orders: transfer, seizure, prosecution and designated statutory orders excluded from appeal.

                                No appeal lies against decisions or orders by a State tax officer under the Kerala GST Ordinance where the matter relates to transfer of proceedings between officers; seizure or retention of books of account, registers and other documents; sanctioning prosecution under the Ordinance; or any order made under the provision referenced as section eighty.


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