Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 121] [Entire Act] State of Odisha - Subsection Section 121(a) in Odisha Goods and Services Tax Act, 2017 (a)an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or