THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 120:
Appeal
not to be filed in certain cases.
(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
application by the officer of the central tax under the provisions of this
Chapter.
(2) Where, in pursuance of the orders or instructions or directions issued
under subsection (1), the officer of the central tax has not filed an appeal or
application against any decision or order passed under the provisions of this
Act, it shall not preclude such officer of the central tax from filing appeal
or application in any other case involving the same or similar issues or questions
of law.
(3) Notwithstanding the fact that no appeal or application has been filed by
the officer of the central tax pursuant to the orders or instructions or
directions issued under sub-section (1), no person, being a party in appeal or
application shall contend that the officer of the central tax has acquiesced in
the decision on the disputed issue by not filing an appeal or application.
(4) The Appellate Tribunal or court hearing such appeal or application shall
have regard to the circumstances under which appeal or application was not
filed by the officer of the central tax in pursuance of the orders or
instructions or directions issued under subsection (1).