Page 12 - Chap22 Appeals & Revision

(ii) Non-filing of appeal/application by a CGST officer on account of such monetary limits fixed by the
Board shall not preclude such officer from filing appeal or application in any other case involving

the same or similar issues or questions of law.
(iii) A person who is a party in application or appeal cannot contend that CGST Officer has acquiesced
in the decision on disputed issue by not filing an appeal/application on account of monetary limits.
(iv) Appellate Tribunal or Court hearing such appeal or application shall have regard to

circumstances for non-filing of appeal or application by CGST officer on account of monetary limits
fixed by Board.

07. Section 121:- Non-appealable decisions and orders

CCP 22.07.14.00
With reference to the provisions of section 121 of the CGST Act, 2017, specify the orders against

which no appeals can be filed. [CA Final RTP May 19] [Study Mat] OR
What are the non-appealable decisions and orders? [CMA Final RTP Dec. 18] OR
State the nature of orders against which no appeals can be filed. [CMA Final RTP Dec. 18] OR

Enumerate any four orders against which appeal cannot be filed under the CGST Act 2017. [CA Final
Exam May 19 New] [CA Final MTP Mar 23]
Answer : As per section 121 of CGST Act, 2017, no appeal shall lie against any decision taken or order
passed by a CGST officer, if it relates to any one or more of the following matters:-
a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one

officer to another officer,
b) an order pertaining to the seizure or retention of books of account, register and other documents,
c) an order sanctioning prosecution under the CGST Act or
d) an order passed under section 80 of CGST Act (payment of tax, interest and other dues in instalments).

08. Rule 112- Production of additional evidences

CCP 22.08.15.00
Rule 112 of the CGST Rules lays down that the appellant shall not be allowed to produce before the

Appellate authority (AA) or the Tribunal any evidence, whether oral or documentary, other than the
evidence produced by him during the course of the proceedings before the adjudicating authority or,
as the case may be, the AA. What are the exceptional circumstances specified in the rule where the
production of additional evidence will be allowed? Can AA or the Tribunal direct production of any

document or examination of any witness? [CA Final Exam Nov. 18 New)
Answer :
(1) As per Rule 112 of CGST Rules, the appellant shall not be allowed to produce before the AA or the
Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during

the course of the proceedings before the adjudicating authority or the AA.
(2) Exceptions:-
The exceptional circumstances where the production of additional evidence before the AA or the
Tribunal will be allowed are as under:-

a) where adjudicating authority or AA has refused to admit evidence which ought to have been
admitted; or

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