Section 121 of CGST Act, 2017 : Section 121: Non-Appealable Decisions And Orders

Explanation using Example

Imagine a business owner named John, who is under investigation for possible GST evasion. During the investigation, the Commissioner of Central Tax decides to transfer the case from one investigating officer to another to expedite the process. This decision is made under the authority granted by Section 121(a) of the Central Goods and Services Tax Act, 2017.

John is frustrated with the transfer as he feels it might delay the resolution of his case. He wants to appeal against the Commissioner's decision to transfer his case. However, under Section 121 of the CGST Act, 2017, no appeal can be filed against this decision. John must, therefore, cooperate with the new officer and continue to comply with the investigation as the law does not allow for an appeal in this matter.