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<h1>Certain GST Orders by State Tax Officers Are Non-Appealable Under Section 121 of Jammu and Kashmir GST Act 2017</h1> Section 121 of the Jammu and Kashmir Goods and Services Tax Act, 2017, specifies that certain decisions and orders made by State tax officers are non-appealable. These include orders involving the transfer of proceedings between officers, the seizure or retention of books and documents, the sanctioning of prosecutions under the Act, and orders made under section 80. This provision establishes that no appeals can be made against these specific types of decisions or orders, regardless of other provisions within the Act.