Section 121: Non-Appealable decisions and orders

Q: What does Section 121 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 121 GST pertains to "Non-Appealable decisions and orders". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 121 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs non-Appealable decisions and orders. As verified on 19 May 2026.

Q: Is Section 121 GST still in force?

Yes, Section 121 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 121 GST?

धारा 121 GST is the Devanagari Hindi reference for Section 121 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 121 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs non-Appealable decisions and orders. As verified on 19 May 2026.

Q: What is Dhara 121 GST?

Dhara 121 GST is the Roman Hindi reference for Section 121 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 121 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs non-Appealable decisions and orders. As verified on 19 May 2026.

Q: How to cite Section 121 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 121, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 121 (India).

Law on Tips Editorial Board

- 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 State 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.