Section 121 of Sikkim GST Act 2017
[ Section 121 of Sikkim GST Act 2017 explains Non appealable decisions and orders and is covered in CHAPTER XVIII APPEALS AND REVISION]
[ Enforced with effect from 1-7-2017. ]
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. |