Important Keyword: Section 117, Section 118, Section 162.
Table of Contents
GST Section 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.
* Enforced w.e.f. 1st July, 2017.
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