Section 121
Non-appealable decisions and orders
In force
Section 121. Non-appealable decisions and orders.
No appeal shall lie against any first appeal order relating to an order of the Commissioner for transfer of proceedings, an order pertaining to seizure or retention of books of account, an order sanctioning prosecution, or an order passed under section 80.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-121.html
- Source confidence: Pending verification
Quick facts
- Section
- 121
- Chapter
- XVIII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0