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Section 162 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
162. Bar on jurisdiction of civil courts.-
Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act.
Related Sections
- Section 120: Appeal not to be filed in certain cases
- Section 72: Officers to assist proper officers
- Section 45: Final return
- Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- Section 24: Compulsory registration in certain cases
Related Acts
* Only for reference.