Section 21E in Andhra Pradesh General Sales Tax Act, 1957
21E. Bar of jurisdiction of all Courts except the Supreme Court.
- Notwithstanding any thing contained in any other law, the jurisdiction of all Courts except the Supreme Court, is excluded with respect to any matter which is by or under this Act required to be decided or dealt with by the assessing authority, the Assistant Commissioner, the Appellate Deputy Commissioner, the Joint Commissioner of Commercial Taxes, The Commissioner of Commercial Taxes, the Appellate Tribunal or the Special Appellate Tribunal.
