Jurisdiction bar prevents civil interference in tax disputes, preserving exclusive statutory remedies through specified redress mechanisms. A bar on jurisdiction of civil courts prevents civil forums from deciding questions arising under the Act, with narrowly drawn exceptions preserved by ... Summary
Jurisdiction bar prevents civil interference in tax disputes, preserving exclusive statutory remedies through specified redress mechanisms.
A bar on jurisdiction of civil courts prevents civil forums from deciding questions arising under the Act, with narrowly drawn exceptions preserved by sections 117 and 118, thereby concentrating disputes within the statute's prescribed remedies and limiting parallel civil litigation.
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