Are there any exceptions to the bar on civil court jurisdiction under Section 162 CGST Act?

Yes, the bar on jurisdiction of civil courts is subject to what is provided in sections 117 and 118 of the Act.

From when is Section 162 of the CGST Act, 2017 enforced?

Section 162 is enforced with effect from July 01, 2017 as per Notification No. G.S.R. 658(E) dated 28.06.2017.

Which notification enforced Section 162 of the CGST Act, 2017?

Section 162 was enforced by Notification No. G.S.R. 658(E) dated 28.06.2017, effective from July 01, 2017.

Section 162 of CGST Act, 2017 – Bar on jurisdiction of civil courts

Q: What does Section 162 of the Central Goods and Services Tax Act, 2017 provide?

Section 162 provides that, except as given 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 the Act.

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 162: Bar on jurisdiction of civil courts.

162. 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

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