Section 162 of GST Act : Bar on jurisdiction of civil courts

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.

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 143174) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.162
Section NameBar on jurisdiction of civil courts
Updated 2024 EditionGST 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.

  1. 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. ↩︎


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