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 107–121) 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 Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVIII |
| Chapter Name | Appeals and Revision |
| Section No. | 121 |
| Section Name | Non-appealable decisions and orders |
| Updated 2024 Edition | GST 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.
- 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. ↩︎