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of <h1>Section 121 of Maharashtra GST Act: No Appeals Allowed for Certain Tax Officer Decisions, Ensuring Administrative Efficiency.</h1> Section 121 of the Maharashtra Goods and Services Tax Act, 2017, specifies that no appeal is permitted against certain decisions or orders made by State tax officers. These non-appealable matters include orders by the Commissioner or authorized authority for transferring proceedings between officers, orders concerning the seizure or retention of financial records, orders sanctioning prosecution under the Act, and orders made under Section 80. This provision establishes specific instances where decisions are final and not subject to appeal, ensuring administrative efficiency in the enforcement of the GST framework.
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