Jurisdictional bar precludes ordinary court review of matters under the GST Act, subject to limited statutory exceptions. Section 162 provides that, 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 the Act, thereby restricting recourse to the Act's statutory dispute-resolution mechanisms.
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.
Jurisdictional bar precludes ordinary court review of matters under the GST Act, subject to limited statutory exceptions.
Section 162 provides that, 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 the Act, thereby restricting recourse to the Act's statutory dispute-resolution mechanisms.
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