Section 162 : “Bar on Jurisdiction of Civil Courts” (CGST Act, 2017)
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:
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.
Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017
Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)