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Amended upto (Year) ⇨

CGST ACT, 2017
[Amended upto 2025]

CHAPTER XVIII - APPEALS AND REVISION

TaxGPT

Summarize Section 120 by TaxGPT in

AA |

Section 120 - Appeal not to be filed in certain cases.

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