Section 121 of Goa GST Act 2017 : Non-appealable decisions and orders

By | April 3, 2018
(Last Updated On: April 4, 2018)

Section 121 of Goa GST Act 2017

[ Section 121 of Goa GST Act 2017 explains Non-appealable decisions and orders and is covered in CHAPTER XVIII : APPEALS AND REVISION ]

Non-appealable decisions and orders .

121. 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 State 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.

Goa GST Act 2017

GOA GST Bill 2017

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