Amendment status not verified — confirm the current text below against the official source.
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 an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:– (a) an order of the Commissioner or other authority empowered to direct transfer of proceedings 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 this Act; or (d) an order passed under section 80. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 130 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad CHAPTER XIX OFFENCES AND PENALTIES