Section 120 – Appeal not to be filed in certain cases of CGST ACT, 2017<\/p>\n
120. (1) The Board may, on the recommendations of the Council, from time to time,
\nissue orders or instructions or directions fixing such monetary limits, as it may deem fit, for
\nthe purposes of regulating the filing of appeal or application by the officer of the central tax
\nunder the provisions of this Chapter.
\n(2) Where, in pursuance of the orders or instructions or directions issued under
\nsub-section (1), the officer of the central tax has not filed an appeal or application against any
\ndecision or order passed under the provisions of this Act, it shall not preclude such officer
\nof the central tax from filing appeal or application in any other case involving the same or
\nsimilar issues or questions of law.
\n(3) Notwithstanding the fact that no appeal or application has been filed by the officer
\nof the central tax pursuant to the orders or instructions or directions issued under
\nsub-section (1), no person, being a party in appeal or application shall contend that the<\/p>\n
officer of the central tax has acquiesced in the decision on the disputed issue by not filing an
\nappeal or application.
\n(4) The Appellate Tribunal or court hearing such appeal or application shall have
\nregard to the circumstances under which appeal or application was not filed by the officer of
\nthe central tax in pursuance of the orders or instructions or directions issued under
\nsub-section (1).<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 120 – Appeal not to be filed in certain cases of CGST ACT, 2017 120. (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or … Continue reading “Section 120 – Appeal not to be filed in certain cases of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/369"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=369"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/369\/revisions"}],"predecessor-version":[{"id":370,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/369\/revisions\/370"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}