Section 121 – Nonappealable decisions and orders of CGST ACT, 2017
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 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.
