VAT & SD Act 2012
Section 129 - Bar to the lodgment of suits in the Court
(as updated till Finance Ordinance 2025)
No proceeding other than the proceeding or judicial proceeding under this Act or any rule made thereunder shall lie to any court against an order passed or decision made or action taken (tax determination, tax imposition, imposition of penalty, imposition of interest, any audit, enquiry or investigation or other similar matters for amendment or cancellation of tax recovery) by the Board or by 1[any VAT Officer].
1 The words “any Commissioner” were substituted by section 10 of the Finance Act, 2024 (Act No. 05 of 2024) with effect from 01 July 2024.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.