THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 121:
Non-appealable decisions and orders.
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.