Provisions under Section 121 of the CGST Act 2017 relating to “Non-Appealable Decisions and Orders”:
Section 121: Non-Appealable Decisions and Orders (CHAPTER XVIII: APPEALS AND REVISION) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 121 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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