Civil court jurisdiction barred in GST matters, except for the statutory appellate exceptions preserved under the Act. Bar on jurisdiction of civil courts under the Central Goods and Services Tax Act excludes civil court jurisdiction over questions arising from or relating to anything done or purported to be done under the Act, except where sections 117 and 118 apply. The provision creates a statutory limitation on civil adjudication in GST matters and directs that disputes connected with acts done under the Act are to be dealt with within the framework provided by the legislation, subject only to the stated appellate exceptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Civil court jurisdiction barred in GST matters, except for the statutory appellate exceptions preserved under the Act.
Bar on jurisdiction of civil courts under the Central Goods and Services Tax Act excludes civil court jurisdiction over questions arising from or relating to anything done or purported to be done under the Act, except where sections 117 and 118 apply. The provision creates a statutory limitation on civil adjudication in GST matters and directs that disputes connected with acts done under the Act are to be dealt with within the framework provided by the legislation, subject only to the stated appellate exceptions.
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