Sec 121- Non-appealable decisions and orders

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Sec 121- Non-appealable decisions and orders 2017-04-14T02:58:05+00:00

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    #1164 |

    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 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

    Priya MadrechaPriya Madrecha
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    121.1 Introduction
    (i) This section prescribes decisions or orders which are non-appealable.  121.2 Analysis
    (i)     No appeal shall lie against any decision / order taken / passed by Officer of central tax if such decision / order relates to any one or more of following matters –
    —     Transfer of proceeding from one officer to another officer;
    —     Seizure or retention of books of account, register and other documents;
    —     Order sanctioning prosecution under the Act
    — Order passed U/s.80 related to payment of tax & other amount in instalments. 121.3 Related provisions
    1.    Section 80– Payment of tax and other amount in instalments
    2.    Section 2(41) defines “document”
    3.    Section 67– Power of inspection, search & seizure
    4.    Section 132– Prosecution

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