Appeal not be filed and Non- applicable decisions & orders (Happy GST series – 37) by CA Rajender Arora
Section 120 of CGST Act, 2017 read with Section 121 of CGST Act, 2017 governs the provisions for Appeal not to be filed in certain cases & Non-appealable decisions and orders.
1. What are the guidelines relating to filing of appeals by Department??
As per Section 120 of CGST Act, 2017:—
1) The Board may, on the recommendations of the Council, from time to time,
issue orders or instructions or directions fixing such monetary limits, as it may
deem fit, for the purposes of regulating the filing of appeal or application by the
officer of the central tax under the provisions of this Chapter.
2) Where, in pursuance of the orders or instructions or directions issued under
sub-section (1), the officer of the central tax has not filed an appeal or
application against any decision or order passed under the provisions of this
Act, it shall not preclude such officer of the central tax from filing appeal or
application in any other case involving the same or similar issues or questions
of law.
3) Notwithstanding the fact that no appeal or application has been filed by the
officer of the central tax pursuant to the orders or instructions or directions
issued under sub-section (1), no person, being a party in appeal or application
shall contend that the officer of the central tax has acquiesced in the decision
on the disputed issue by not filing an appeal or application.
4) The Appellate Tribunal or court hearing such appeal or application shall have
regard to the circumstances under which appeal or application was not filed by
the officer of the central tax in pursuance of the orders or instructions or
directions issued under sub-section (1).
2. What are Non-appealable decisions and orders?
As per Section 121 of CGST Act, 2017, 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.
DISCLAIMER: This publication is merely a general guide meant for knowledge purposes only. All the references or content are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information or conclusion contained in this publication. Prior to acting upon this publication, you're suggested to seek the advice. This work is entirely in the interest of profession and to contribute into my beloved subject of GST.
