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Since the case on hand does not fall under nonappealable decision or orders, petitioner can avail remedy of appeal.

Maintainability of petition — In terms of Section 121, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to; (a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or(b) an order pertaining to the seizure or retention of books of account, register and other documents; or(c) an order sanctioning prosecution under this Act; or(d) an order passed under section 80. Since, the case of the petitioner would not fall in any of the aforesaid clauses mentioned in section 121 of the Act, it is appropriate to relegate the petitioner to the Appellate Authority to avail the alternative remedy of appeal. — Kesar Farm Vs. The Additional Commissioner of Commerical Taxes (Enforcement) South Zone, Bengaluru [2019] 17 TAXLOK.COM 105 (Karnataka)

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