Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 162 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Bar on jurisdiction of civil courts under CGST Act 2017.
Recently, we have discussed in detail section 161 (i.e. Rectification of errors apparent on the face of record) of CGST Act 2017. Today, we learn the provisions of section 162 of the CGST Act 2017. Complete Details of CGST Section 162 – Bar on jurisdiction of civil courts. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 162 of CGST Act 2017
Section 162 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 162 of CGST Act 2017 read with Central GST Rules 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.