Saawariya & Co.

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;

(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;

(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.

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