Section 121 of GST Act: Non-appealable decisions and orders

Amended and updated notes on section 121 of CGST Act, 2017. Detail discussion on provisions and rules related to non-appealable decisions and orders.

Amended and updated notes on section 121 of CGST Act, 2017. Detail discussion on provisions and rules related to non-appealable decisions and orders.

Chapter XVIII (Sections 107121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 121 of CGST 2017 provides for non-appealable decisions and orders.

Recently, we have discussed in detail section 120 (Appeal not to be filed in certain cases) of CGST Act 2017. Today, we learn the provisions of section 121 of Central GST Act 2017.

Section 121 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 121 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.121
Section NameNon-appealable decisions and orders
Updated 2024 EditionGST Law Book PDF

Section 121 of Central GST – Non-appealable decisions and orders1

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.

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.
  1. 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. ↩︎


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