Section 121 – Non-Appealable Decisions and Orders
Section 121 of CGST Act, 2017 – Non-Appealable Decisions and Orders Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 121 Section 121 specifies certain decisions and orders against which no appeal shall lie under the CGST Act. The purpose is to prevent unnecessary litigation in procedural and administrative matters. 2. Statutory Provision – Section 121 Section 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 central tax if such decision taken or order passed relates to: Transfer of proceedings from one officer to another officer Seizure or retention of books of account, register and other documents Sanction for prosecution under this Act Order passed under Section 80 (payment of tax in instalments) 3. Transfer of Proceedings If a proceeding is transferred: From one GST o...