Section 162
Bar on jurisdiction of civil courts.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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 this Act.