Section 61(2) in The Goa Value Added Tax Act, 2005
(2)No suit or other proceedings shall be entertained by any court except as expressly provided under this Act to set aside or modify any assessment or other proceedings made under this Act and no such court can question the validity of any assessment or levy of penalty or interest or shall grant any stay on the continuation of the proceedings under the Act or for recovery of any amount due under the Act.
