Section 112 : Non Appealable decisions and orders – Appeals And Revision

Published by Team@HostBooks at Last Updated on August 8th, 2018 at 2:44 pm Published on June 10, 2017

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112. Non Appealable decisions and orders

Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by a GST officer if such decision taken or order passed relates to any one or more of the following matters:-

(a) An order of the Commissioner or other competent authority for transfer of proceeding 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 the Act; or
(d) An order passed under section 74.

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Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.