Section 112 - Non Appealable decisions and orders - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

112. 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 a GST officer if such decision taken or order passed relates to any one or more of the following matters:- (a) An order of the Commissioner or other competent authority for transfer of proceeding 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 the Act; or (d) An order passed under section 74.