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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 104: Advance ruling to be void in certain circumstances
- Section 43: Matching, reversal and reclaim of reduction in output tax liability
- Section 87: Liability in case of amalgamation or merger of companies
- Section 16: Eligibility and conditions for taking input tax credit
- Section 157: Protection of action take under this Act
Related Acts
* Only for reference.