Bar on civil adjudication restricts resolution of GST disputes to statutory remedies, subject to limited exceptions. Section 162 establishes a general jurisdictional bar: except for the limited situations preserved by sections 117 and 118, civil courts lack jurisdiction ... Summary
Bar on civil adjudication restricts resolution of GST disputes to statutory remedies, subject to limited exceptions.
Section 162 establishes a general jurisdictional bar: except for the limited situations preserved by sections 117 and 118, civil courts lack jurisdiction to decide questions arising from or relating to anything done or purported to be done under the Act, thereby directing disputes into the Act's statutory remedy framework and displacing ordinary civil forum access for GST-related matters.
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