Section 121 lists administrative decisions against which no statutory appeal lies; they may be challenged only by writ.
Key points
- Under section 121 of the CGST Act, 2017 no appeal lies against an order or decision of a central tax officer relating to: (a) an order of the Commissioner transferring proceedings from one officer to another; (b) an order for seizure or retention of books, documents or registers; (c) a decision to sanction prosecution; or (d) an order allowing payment in instalments under section 80.
The provisions
121Non-appealable decisions and orders
Statutory text
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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can a GST order sanctioning prosecution be appealed?
- No. Section 121 of the CGST Act makes it non-appealable; it may be challenged only by writ petition.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Such orders remain open to judicial review under Articles 226 and 227 on the usual grounds — want of jurisdiction, arbitrariness or breach of natural justice.