Section 121: Non-appealable decisions and orders

Q: What does Section 121 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 121 CGST pertains to "Non-appealable decisions and orders". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 121 of The Central Goods and Services Tax Act, 2017 (CGST) governs non-appealable decisions and orders. As verified on 19 May 2026.

Q: Is Section 121 CGST still in force?

Yes, Section 121 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 121 CGST?

धारा 121 CGST is the Devanagari Hindi reference for Section 121 of the The Central Goods and Services Tax Act, 2017. Section 121 of The Central Goods and Services Tax Act, 2017 (CGST) governs non-appealable decisions and orders. As verified on 19 May 2026.

Q: What is Dhara 121 CGST?

Dhara 121 CGST is the Roman Hindi reference for Section 121 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 121 of The Central Goods and Services Tax Act, 2017 (CGST) governs non-appealable decisions and orders. As verified on 19 May 2026.

Q: How to cite Section 121 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 121, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 121 (India).

Law on Tips Editorial Board

- 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.