Seizure order of the goods in transit under GST, whether an appealable order

Gati-Kintetsu Express (P) Ltd. Vs Asstt. CST (Calcutta High Court) Section 121 is an exception to section 107 of the Act of 2017. While Section 107 of the Act of 2017 makes every decision or order passed under the Act of 2017 to be appealable, section 121 makes an exception thereto and states that, few which are recognized in Sub-section (a) to (d) would not be appealable. In the facts of the present case, the petitioner relies upon section 121(b) and submits that, an order of seizure is not appealable. With respect, sub-section (b) relates to an order of seizure of books of account, register ...