Section 120 - Appeal not to be filed in certain cases of CGST ACT, 2017

              120. (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.
                    (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 shall not preclude such officer
of the central 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 central 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 central 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 central tax in pursuance of the orders or instructions or directions issued under
sub-section (1).

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