{"id":371,"date":"2018-08-24T12:51:58","date_gmt":"2018-08-24T12:51:58","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=371"},"modified":"2018-08-24T12:51:58","modified_gmt":"2018-08-24T12:51:58","slug":"section-121-nonappealable-decisions-and-orders-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-121-nonappealable-decisions-and-orders-of-cgst-act-2017\/","title":{"rendered":"Section 121 &#8211; Nonappealable decisions and orders of CGST ACT, 2017"},"content":{"rendered":"<p>Section 121 &#8211; Nonappealable decisions and orders of CGST ACT, 2017<\/p>\n<p>121. Notwithstanding anything to the contrary in any provisions of this Act, no<br \/>\nappeal shall lie against any decision taken or order passed by an officer of central tax if such<br \/>\ndecision taken or order passed relates to any one or more of the following matters, namely:\u2014<br \/>\n(a) an order of the Commissioner or other authority empowered to direct transfer<br \/>\nof proceedings from one officer to another officer; or<br \/>\n(b) an order pertaining to the seizure or retention of books of account, register<br \/>\nand other documents; or<br \/>\n(c) an order sanctioning prosecution under this Act; or<br \/>\n(d) an order passed under section 80.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 121 &#8211; 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 &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-121-nonappealable-decisions-and-orders-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 121 &#8211; Nonappealable decisions and orders of CGST ACT, 2017&#8221;<\/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\/371"}],"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=371"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/371\/revisions"}],"predecessor-version":[{"id":372,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/371\/revisions\/372"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}