Section 120
Appeal not to be filed in certain cases.
GST
APPEALS AND REVISION
Section 120 of Central Goods And Services Tax Act, 2017
Appeal not to be filed in certain cases.
\n120. (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the central tax under the provisions of this Chapter.
\n(2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the central tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it sh<\/p>\n
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