{
    "act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "120",
        "title": "Section 120.(1). 1",
        "chapter": null,
        "content": "The Commissioner may, on the recommendations of the \nCouncil, from time to time, issue orders or instructions or directions \nfixing such monetary limits, as he may deem fit, for the purposes of \nregulating the filing of appeal or application by the officer of the State \ntax under the provisions of this Chapter. \n(2) Where, in pursuance of the orders or instructions or directions \nissued under sub-section (1), the officer of the State tax has not filed \nan appeal or application against any decision or order passed under \nthe provisions of this Act, it shall not preclude such officer of the State \ntax from filing appeal or application in any other case involving the \nsame or similar issues or questions of law. \n(3) Notwithstanding the fact that no appeal or application has been \nfiled by the offi cer of the State tax pursuant to the orders or \ninstructions or directions issued under sub -section (1), no person, \nbeing a party in appeal or application shall contend that the officer of \nthe State tax has acquiesced in the decision on the disputed issue by \nnot filing an appeal or application. \n(4) The Appellate Tribunal or court hearing such appeal or application \nshall have regard to the circumstances under which appeal or \napplication was not filed by the officer of the State tax in pursuance \nof the orders or instructions or directions issued under sub -section \n(1). \nNon appealable decisions and orders.-  \n121.Notwithstanding anything to the contrary in any provisions of \nthis Act, no appeal shall lie against any decision taken or order passed \nby an officer of State tax if such decision taken or order passed relates \nto any one or more of the following matters, namely:- \n(a) an order of the Commissioner or other authority empowered to \ndirect transfer of proceedings from one officer to another officer; or \n(b) an ord er pertaining to the seizure or retention of books of \naccount, register and other documents; or \n(c) an order sanctioning prosecution under this Act; or \n(d) an order passed under section 80.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 1100
    },
    "prev_section": "118",
    "next_section": "112"
}