Chapter XVIII - Appeals and revision
Section 120
Section 120: Appeal not to be filed in certain cases
The Board may set monetary limits regulating when central tax officers file appeals, without conceding the disputed legal issue.
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Need advice on Section 120?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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).
Key takeaways
Monetary instructions
The Board may issue limits on Council recommendations for departmental appeals or applications.
No general concession
Not appealing one case does not bar an officer from appealing another case with a similar issue.
Tribunal or court view
The deciding body must consider why an appeal was not filed under such instructions.
Monetary instructions
The Board may issue limits on Council recommendations for departmental appeals or applications.
No general concession
Not appealing one case does not bar an officer from appealing another case with a similar issue.
Tribunal or court view
The deciding body must consider why an appeal was not filed under such instructions.
Practical checklist
Do
- Check the current Board instruction before asserting a monetary limit.
- Distinguish a department non-appeal from acceptance of the legal position.
- Preserve the instruction relevant to the dispute period.
Frequently asked questions
Does departmental non-appeal in one case settle the law for all taxpayers?
No. Section 120 expressly rejects that inference.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026