BAR ON JURISDICTION OF CIVIL COURTS [SECTION 162 OF THE CGST ACT, 2017]

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..... BAR ON JURISDICTION OF CIVIL COURTS [SECTION 162 OF THE CGST ACT, 2017] 19.1. Taxes are a civil liability. The basic rule is that every dispute which is civil in nature can be tried by the Civil Co .....

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..... r purported to be done under the Act. However, this bar does not apply in case of appeals to High Court and Supreme Court as provided under Sections 117 and 118 of the CGST Act, 2017, respectively.

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