Ask a Query






Client Login

Welcome GST India Solution

79 Bar on appeal or objection against certain orders

 

79 Bar on appeal or objection against certain orders
 
(1) No objection or appeal shall lie against –
(a) a decision of the Commissioner to make an assessment of tax or penalty;
(b) a notice requiring a person to furnish a return;
(c) a notice issued under section 58, section 59 and direction under section 58A of this Act;]
(d) a decision of the Commissioner to notify any matter;
(e) a notice asking a dealer to show cause why he should not be prosecuted for an offence under this Act;
(f) a decision relating to the seizure or retention of books of account, registers and other documents;
(g) a decision sanctioning a prosecution under this Act;
(h) an interim decision made in the course of any proceedings;
(i) a decision of the Commissioner touching on the internal administration of the Value Added Tax authorities; 
(j)] an assessment issued by the Commissioner to give effect to an order of the [Appellate Tribunal or a court;
or
(k) a notice served on the person under sub-section (10) of section 84.]
(in this Act referred to as “non-appealable orders”).
(2) Save as provided in 12[clause (j)] of sub-section (1) of this section, nothing in sub-section (1) of this section shall prevent the person from objecting to the amount or the obligation to pay any amount assessed by the Commissioner under section 74 of this Act.

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

Read more
-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

Read more

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

Read more

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Read more

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

READ MORE

Why

Goods & Service Tax


Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax  Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .

READ MORE

Gst Events