Section 111 : Appeal not to be filed in certain cases – Appeals And Revision
June 10, 2017
Section 41 : Notice to return defaulters – Returns
June 10, 2017

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


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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