Section 121 of CGST Act 2017: Non Appealable Decisions and Orders

Provisions under Section 121 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Non Appealable Decisions and Orders”, are as under:

Section 121 of CGST Act 2017: Non Appealable Decisions and Orders (CHAPTER XVIII – APPEALS AND REVISION)

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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 121 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

—–

Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.