Guidelines regarding the Filing of an appeal by the department:
There are provisions for an Appeal to not be filed in specific cases & Non-appealable Decisions and orders under Section 120 of the Central Goods and Services Tax Act, 2017.
- For the purpose of regulating the filing of an appeal or application by the officer of the central tax under the provisions of this Chapter, the Board may, on the recommendations of the Council, issue orders, instructions or directions from time to time which fix such monetary limits as it deems fit.
- In the case where the officer of the central tax has not appealed or filed an application against any decision or order passed under this Act in accordance with the orders, instructions or directions issued under sub-section (1), it shall not prevent the officer from filing an appeal or application in any other case involving the same or similar issues or questions of law in any other case.
- In spite of the fact that the officer of the central tax has not filed an appeal or application in response to the orders, instructions or directions issued under sub-section (1), no party to an appeal or application can argue that the central tax officer has accepted the decision on the disputed issue because he has not filed an appeal or application.
- The Appellate Tribunal or court hearing such appeal or application shall consider the circumstances under which appeal or application was not filed by the central tax officer in accordance with the orders, instructions or directions issued under sub-section (1).
Non-appealable decisions & orders:
According to Section 121 of the CGST Act, 2017, no appeal shall lie against any decision taken or order passed by an officer of Central Tax if such a decision taken or order passed, notwithstanding anything to the contrary in any provision of this act, is related to any one or more of the following matters, namely:-
- An order by a commissioner or other authority, who is entitled to direct transfer of proceedings from one officer to another officer; or
- An order concerning the annexation or reservation of books of accounts, register and other documents; or
- An order warranting prosecution under this Act; or
An order passed according to the provisions of Section 80.