Non-appealable decisions and orders.

Section 121

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.

AI Explanation

The Act specifies certain scenarios where no appeal is permitted against decisions or orders made by a central tax officer. These situations are outlined below:

Transfer of Proceedings

If the decision or order involves the transfer of proceedings from one officer to another, no appeal can be filed. This typically pertains to orders issued by the Commissioner or another authorized authority directing the transfer.

Seizure or Retention of Documents

Decisions related to the seizure or retention of books of account, registers, and other documents are non-appealable. This ensures that orders issued in connection with such actions cannot be challenged through the appeals process.

Sanctioning Prosecution

Orders sanctioning prosecution under the Act are also exempt from appeal. This includes decisions related to initiating legal proceedings against individuals or entities for violations outlined in the Act.

Orders under Section 80

Any order passed under section 80 is considered non-appealable. Section 80 likely pertains to specific provisions within the Act, and decisions made under this section cannot be contested through the appeals mechanism.

In summary, these specified matters outlined in Section 121 are deemed final, and no appeal can be filed against the decisions or orders made in these circumstances. Understanding these non-appealable situations is crucial for individuals and entities dealing with central tax matters.