This section of the Act specifies that certain decisions and orders made by central tax officers cannot be appealed. It highlights four specific types of decisions that are exempt from appeal: Firstly, any order by the Commissioner or an authorized authority that involves transferring proceedings from one officer to another cannot be challenged. Secondly, orders related to the seizure or retention of financial records, such as books of account and registers, are also non-appealable. Thirdly, decisions sanctioning prosecution under the Act are final and cannot be contested through an appeal. Lastly, any order made under Section 80 of the Act is also included in this list of non-appealable decisions. Essentially, this section ensures that certain administrative and enforcement actions taken by tax authorities remain final and binding, without the option for appeal, to streamline and enforce compliance with tax regulations.
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121. 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 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
