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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 162 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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