Section 120 of Sikkim GST Act 2017 : Appeal not to be filed in certain cases

By | June 10, 2018
(Last Updated On: June 11, 2018)

Section 120 of Sikkim GST Act 2017

[ Section 120 of Sikkim GST Act 2017 explains Appeal not to be filed in certain cases and is covered in  CHAPTER XVIII  APPEALS AND REVISION]

[ Enforced with effect from 1-7-2017. ]

Appeal not to be filed in certain cases

120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the State tax under the provisions of this Chapter.

Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State tax from filing appeal or application in any other case involving the same or similar issues or questions of law.

Notwithstanding the fact that no appeal or application has been filed by the officer of the State tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the State tax has acquiesced in the decision on the disputed issue by not filing an appeal or application.

The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the officer of the State tax in pursuance of the orders or instructions or directions issued under sub-section (1).


Sikkim GST Act 2017

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