Bar on jurisdiction of civil courts

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Central Goods and Service Tax Act, 2017

Bar on jurisdiction of civil courts (Sec. 162)


(1) 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.

Notes

  • This section restricts civil courts to have jurisdiction to deal with or decide any question arising from or relating to anything done under the Act.

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