{
    "act_title": "The Central Goods and Services Tax Act, 2017",
    "act_slug": "central-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "121",
        "title": "121. Non-appealable decisions and orders.",
        "chapter": null,
        "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",
        "footnote": "",
        "is_definition": false,
        "sort_order": 121
    },
    "prev_section": "120",
    "next_section": "122"
}