Section 162 of CGST Act 2017: Bar on Jurisdiction of Civil Courts

Section 162 of CGST Act 2017: Bar on Jurisdiction of Civil Courts

Provisions under Section 162 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Bar on Jurisdiction of Civil Courts”, are as under:

Section 162 of CGST Act 2017: Bar on Jurisdiction of Civil Courts (CHAPTER XXI – MISCELLANEOUS)

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.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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