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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Civil Courts Limited in GST Matters; Section 162 Bars Jurisdiction Except in Sections 117 and 118 Cases</h1> Section 162 of the Mizoram Goods and Services Tax Act, 2017, establishes that civil courts are barred from having jurisdiction over matters related to actions taken or purportedly taken under this Act, except as provided in sections 117 and 118. This provision ensures that disputes or questions arising under the Act are addressed through designated mechanisms rather than through civil court proceedings.
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