(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.
Chapter XIX
Offences and Penalties
Section 121 • The Central Goods and Services Tax Act, 2017
121. Non-appealable decisions and orders.
central-goods-and-services-tax-act-2017-sec-121.json
•
Section 121
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"content": "(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or\n(b) an order pertaining to the seizure or retention of books of account, register and other documents; or\n(c) an order sanctioning prosecution under this Act; or\n(d) an order passed under section 80.\nChapter XIX\nOffences and Penalties",
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