Section 158(2) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(2)Notwithstanding anything contained in the Evidence Act, Svt 1977 (1920 A.D.) [XIII of Svt.1977), no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this Act to produce before it or to give evidence before it in respect of particulars referred to in sub-section (1).
