Book a demo
IndiaAuditLens Law Library

Section 162 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Bars, duties and time limits

  • 162Civil-court jurisdiction over questions arising from or relating to action under the Act is barred, save as provided in sections 117 and 118.

Procedure, powers and definitions

  • 162The law does not settle which forum or jurisdictional capacity constitutes a civil court here, or the precise connection required with statutory action.

Civil courts cannot decide questions arising from or relating to acts done or purportedly done under this Act, except through the expressly preserved High Court and Supreme Court appeal provisions. The saving is for sections 117 and 118. The section does not define the relevant civil-court capacity or provide a precise test of the connection with statutory action.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 162, verbatim (show)

* Section 162. Bar on jurisdiction of civil courts.- 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. * Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Civil-court bar 162

Questions to answer on the file6 questions
Ticks stay in this browser only.
Provisions connected to Section 162
ProvisionConnectionWords that tie them
Section 117this provision exception in Section 117162 "Save as provided in sections 117 and 118"
Section 118this provision exception in Section 118162 "Save as provided in sections 117 and 118"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 203/15/2023-GST27 October 2023Clarification regarding determination of place of supply in various cases

Unsettled questions

The words of section 162 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What forum and jurisdictional capacity constitutes a civil court for section 162? The section does not define the term; limited deeming of a tribunal for another purpose does not settle it.
  2. How far does arising from or relating to anything done or purported to be done under the Act extend for section 162? The section states no mechanical test of that connection.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 162. Bar on jurisdiction of civil courts". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links