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of <h1>Certain Decisions by Central Tax Officers Non-Appealable Under CGST Act Section 121: Key Orders and Exceptions Highlighted</h1> Under Section 121 of the CGST Act, certain decisions and orders by central tax officers are non-appealable. These include orders concerning the transfer of proceedings between officers, the seizure or retention of books and documents, the sanctioning of prosecution, and orders passed under Section 80. Appeals cannot be made against these specific decisions, regardless of any other provisions in the Act.
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