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.

—–

Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

Hi there,

We have recently started sharing updates using Telegram App. In case you are using the Telegram app, then please JOIN our Channel 'CA Club Updates', using the link below (from a device where you are already logged in to Telegram App):

https://t.me/caclubupdates

Leave a Reply