GST Gyaan GST Gyaan

Section 162 of CGST Act - Bar on jurisdiction of civil courts

162. Bar on jurisdiction of civil courts.[1]

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.
 

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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