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Section 121 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter XVIII, Appeals and Revision

At a glance

Bars, duties and time limits

121Notwithstanding contrary provisions of the Act, no appeal lies against central tax decisions on authorised transfer of proceedings, seizure or retention of books and documents, prosecution sanction or orders under section 80.

Procedure, powers and definitions

121The law does not settle whether a refusal under section 80 is covered, or which provision empowers transfer of proceedings and what form makes the direction an order.

Certain central tax decisions cannot be appealed despite contrary provisions elsewhere in the Act. The bar covers transfer of proceedings, seizure or retention of books and documents, prosecution sanction and orders under section 80. The law leaves unresolved whether a refusal under that payment provision is covered and what authority or form supports a transfer order.^[1]

Quick facts

Section 121, CGST Act, 2017

Non-appealable decisions and orders

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XVIII, Appeals and Revision
Section title	Non-appealable decisions and orders
Related provisions
Rules	Rule 109A of the CGST Rules, 2017
Sections	67, 80, 107, 112, 117, 118, 132
Structure 121 opening wordsThe decision or order and the officer who made it 121(a)Transfer of proceedings 121(b)Seizure or retention of books of account 121(c)Sanction of prosecution 121(d)An order passed under section 80 121 opening and closing wordsThe bar and the words it overrides
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 121, verbatim (show)

* Section 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 (d) an order passed under section 80.

* Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope the section as a whole

Questions to answer on the file1 question

What is the decision or order about?

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The decision or order and the officer who made it 121 opening words

Questions to answer on the file4 questions

Is there a decision taken or an order passed that is?
Was the decision taken or the order passed by an officer of central tax?
Was the decision taken or the order passed under this Act?
On what date was the decision taken or the order passed?

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Transfer of proceedings 121(a)

Questions to answer on the file3 questions

Does the order direct the transfer of proceedings from one officer to another officer?
Who passed the order directing the transfer: the Commissioner or other authority empowered to direct transfer of proceedings?
Is that authority empowered to direct the transfer of proceedings?

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Seizure or retention of books of account 121(b)

Questions to answer on the file3 questions

Does the order concern books of account, a register or other documents that have been seized or retained?
Which of the two matters named in clause (b) is the order about: the seizure of books of account, register and other documents or the retention of books of account, register and other documents?
Does the order pertain to that seizure or retention, rather than merely follow it?

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Sanction of prosecution 121(c)

Questions to answer on the file2 questions

Does the order sanction prosecution?
Is the prosecution sanctioned a prosecution under this Act?

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An order passed under section 80 121(d)

Questions to answer on the file3 questions

Was the order passed under section 80?
Which relief under section 80 does the order deal with: an extension of the time for payment or payment in monthly instalments?
Did the order refuse the application made under section 80?

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The bar and the words it overrides 121 opening and closing words

Questions to answer on the file3 questions

Is a remedy against the decision or order being pursued or proposed?
Is the remedy pursued or proposed an appeal under a provision of this Act?
Does the decision or order relate to one or more of the matters in clauses (a) to (d)?

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Provisions connected to Section 121
Provision	Connection	Words that tie them
Section 107	Section 107 overridden by this provision	121 "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"
Section 112	Section 112 overridden by this provision	121 "Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie"
Section 67	121(b) requires Section 67	121(b) "an order pertaining to the seizure or retention of books of account, register and other documents"
Section 132	121(c) requires Section 132	121(c) "an order sanctioning prosecution under this Act"
Section 80	121(d) requires Section 80	121(d) "an order passed under section 80"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 121 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

Is an order refusing an application made under section 80 "an order passed under section 80" within clause (d)? Section 80 speaks of extending the time and of allowing instalments, and says nothing about a refusal.
Which provision empowers the Commissioner or other authority to direct the transfer of proceedings from one officer to another, and what must a direction look like to be "an order" within clause (a)? The Act names no such provision.

See also

Section 80 of the CGST Act, 2017: payment of tax and other amount in instalments
Section 107 of the CGST Act, 2017: appeals to Appellate Authority
Section 112 of the CGST Act, 2017: appeals to Appellate Tribunal

References

Central Board of Indirect Taxes and Customs. "Section 121. Non-appealable decisions and orders". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Act, 2017, Section 121 on the CBIC tax information portal