Section 120(3) in Tripura State Goods and Services Tax Act, 2017
(3)Notwithstanding the fact that no appeal or application has been filed by the officer of the State tax pursuant to the order or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the State tax has acquiesced in the decision on the disputed issue by not filing an appeal or application.
