Chapter XVII (Sections 107-121) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 121 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Non-appealable decisions and orders under CGST Act 2017.
Recently, we have discussed in detail section 120 (i.e. Appeal not to be filed in certain cases) of CGST Act 2017. Today, we learn the provisions of section 121 of the CGST Act 2017. Complete Details of CGST Section 121 – Non-appealable decisions and orders. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 121 of CGST Act 2017
Section 121 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. In this note, you will learn detail of the provisions of section 121 of CGST Act 2017 read with Central GST Rules 2017.
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.