Section 121 : “Non Appealable Decisions and Orders” (CGST Act, 2017)
Provisions under Section 121 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Non Appealable Decisions and Orders”, are as under:
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) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or
(b) an order pertaining to the seizure or retention of books of account, register and other documents; or
(c) an order sanctioning prosecution under this Act; or
(d) an order passed under section 80.