CGST Section 162: Bar on Jurisdiction of Civil Courts

Provisions under Section 162 of the CGST Act 2017 relating to “Bar on Jurisdiction of Civil Courts”:

Section 162: Bar on Jurisdiction of Civil Courts (CHAPTER XXI: MISCELLANEOUS) [*1]

Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act.

Notes (History of Amendments in Bare Text):

1. CGST Section 162 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.