Amendment status not verified — confirm the current text below against the official source.
(1) An appeal shall lie to the Supreme Court— Supreme Court. 5 of 1908. 1 PA4T III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 79 The West Bengal Goods and Services Tax Act, 2017. (Chapter XVIII—Appeals and Revision.—Section 121.— Chapter XIX.—Offences and Penalties.—Section 122.) Non-appealable decisions and orders. Penalty for certain offences. (2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State tax from filing appeal or application in any other case involving the same or similar issues or questions of law. (3) Notwithstanding the fact that no appeal or application has been filed by the officer of the State tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the State tax has acquiesced in the decision on the disputed issue by not filing an appeal or application. (4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the officer of the State tax in pursuance of the orders or instructions or directions issued under sub-section (1).