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of <h1>Appeals Under GST: What Decisions Can Be Challenged and Exceptions in Section 121 of CGST Act, 2017</h1> The appellate mechanism under the GST law allows either the taxpayer or the Department to appeal a decision made by an adjudicating authority. Appeals must be filed by the aggrieved party against a decision under this Act. The first appellate authority is the Joint/Additional Commissioner (Appeals) for decisions made by a Deputy or Assistant Commissioner or Superintendent, and the Commissioner (Appeals) for decisions by an Additional or Joint Commissioner. According to Section 121 of the CGST Act, 2017, appeals cannot be filed against orders related to transfer of proceedings, seizure or retention of records, sanctioning of prosecution, or tax payment in installments.
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