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