Section 121 of CGST Act,2017 Non-appealable decisions and orders

Section 121 of CGST Act,2017 Non-appealable decisions and orders Section 121 of CGST Act,2017 from bare act : Notwithstanding anything to the contrary in any provisions of this Act, noappeal shall lie against any decision taken or order passed by an officer of central tax if suchdecision taken or order passed relates to any one or more of the following matters, namely:

(a) an order of the Commissioner or other authority empowered to direct transferof proceedings from one officer to another officer; or

(b) an order pertaining to the seizure or retention of books of account, registerand other documents; or

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

(d) an order passed under section 80.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders

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