Section 120 of GST Act: Appeal not to be filed in certain cases

Amended and updated notes on section 120 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal not to be filed in certain cases.

Amended and updated notes on section 120 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal not to be filed in certain cases.

Chapter XVIII (Sections 107121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 120 of CGST 2017 provides for Appeal not to be filed in certain cases.

Recently, we have discussed in detail section 119 (Sums due to be paid notwithstanding appeal, etc.) of CGST Act 2017. Today, we learn the provisions of section 120 of Central GST Act 2017.

Section 120 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 120 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVIII
Chapter NameAppeals and Revision
Section No.120
Section NameAppeal not to be filed in certain cases
Updated 2024 EditionGST Law Book PDF

Section 120 of Central GST – Appeal not to be filed in certain cases1

Section 120 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 120(1) of CGST Act

Section 120(1): The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the central tax under the provisions of this Chapter.

Section 120(2) of CGST Act

Section 120(2): Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the central tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the central tax from filing appeal or application in any other case involving the same or similar issues or questions of law.

Section 120(3) of CGST Act

Section 120(3): Notwithstanding the fact that no appeal or application has been filed by the officer of the central tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the central tax has acquiesced in the decision on the disputed issue by not filing an appeal or application.

Section 120(4) of CGST Act

Section 120(4): The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the officer of the central tax in pursuance of the orders or instructions or directions issued under sub-section (1).

  1. Section 120 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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