Amended and updated notes on section 162 of CGST Act, 2017. Detail discussion on provisions and rules related to bar on jurisdiction of civil courts.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 162 of CGST 2017 provides for bar on jurisdiction of civil courts.
Recently, we have discussed in detail section 161 (Rectification of errors apparent on the face of record) of CGST Act 2017. Today, we learn the provisions of section 162 of Central GST Act 2017.
Section 162 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 162 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 162 |
| Section Name | Bar on jurisdiction of civil courts |
| Updated 2025 Edition | GST Law Book PDF |
Section 162 of Central GST – Bar on jurisdiction of civil courts1
Section 162 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
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.
- Section 162 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 162 of CGST Act
CGST Section 162: Bar on Jurisdiction of Civil Courts
Section 162 of the Central Goods and Services Tax (CGST) Act, 2017 imposes a restriction on the jurisdiction of civil courts in matters related to the Act.
Key Points:
- Exclusion of Civil Courts – No civil court has the authority to hear or decide any matter related to actions taken under the CGST Act.
- Exceptions – The only exceptions to this restriction are provided under Sections 117 and 118 of the Act, which deal with appeals to the High Court and the Supreme Court.
- Scope of the Bar – The section applies to any question arising from or related to anything done (or purported to be done) under the Act. This ensures that GST-related disputes are resolved within the specialized framework of the GST law, through designated authorities, tribunals, and appellate mechanisms.
Purpose:
The objective of Section 162 is to streamline GST dispute resolution by ensuring that matters are handled exclusively by GST authorities, tribunals, and courts designated under the Act. This prevents delays and inconsistencies that might arise if civil courts were allowed to intervene.
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