NON-APPEALABLE DECISIONS & ORDER.SECTION 121

[Sadanand Bulbule]

Non-appealable decisions and orders.

121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:-

(a) XXXX

(b) XXXX

(c) an order sanctioning prosecution under this Act; or

(d) XXXX

In terms of Section 132(6) of the CGST Act, a person shall not be prosecuted for any offence except with the previous sanction of the Commissioner. Meaning, prior order/sanction of the Commissioner is mandatory to prosecute any person for offences falling under Section 132(1) (a) to (l) of the Act. And in terms of Section 121, such sanction/order of the Commissioner is non-appealable under the CGST Act.

The issue here is:

In case, the sanction for prosecution ordered under Section 132(6) fails to establish the essential charge inscribed in the opening phrase of Section 132 namely, 'whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences namely', then the foundation of the prosecution trembles per se.

Is it not challengeable in the Trail Court, when such sanction for prosecution is non-appealable under the CGST Act?

Here I take the support of recent judgement dated 16/04/2025 of the Hon'ble Bombay High Court rendered in the case of Amit Manilal Haria Vs. Commissioner of CGST reported in 2025 (4) TMI 1236on the similar phrase relating to the levy of penalty under Section 122(1A) of the Act which is held in favour of the petitioners.

Experts to throw their deep thoughts to protect the innocent people.

AI Summary

Challenging Prosecution Sanctions: Navigating Legal Boundaries and Individual Rights Under CGST Act Section 132(6) A legal discussion forum explores the non-appealability of prosecution sanctions under Section 132(6) of the Central Goods and Services Tax Act. Participants analyze whether a prosecution sanction that fails to establish essential legal charges can be challenged in trial court, despite statutory restrictions on appeals. The discussion emphasizes protecting individual rights, constitutional safeguards, and ensuring prosecutorial actions are founded on substantive legal evidence.