section 121
(1).
The Manipur Goods and Services Tax Act, 2017Tax2017109 sections21 chapters
Chapter XVIII APPEALS AND REVISION
Statutory text
Notwitqstanding anythin.g t&,:die contrary in any provisions of this Act. no appeal shall lie against any deciston t;lken or order passed by an officer of State tax if suchdecisiontaken or order passed relates to any oneor more of the follO'Whlg matters. namely:? ·· ·. (a) an order of the Commissi9ner oi other authority empowered to direct transfer of proceedings from one officer to another officer; or en·· (b) an order pertaining to t:!ie. seizure or retention of 1>9oks of account, r? andother documents; or (c) an order sanctioning prosecution under this Act; or (d) an order? hder section
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