Chapter XXI - Miscellaneous
Section 162
Section 162: Bar on jurisdiction of civil courts
Ordinary civil courts cannot decide questions arising from acts done or purportedly done under the CGST Act, subject to the stated High Court and Supreme Court appeal provisions.
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Need advice on Section 162?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Civil-court bar
Section 162 excludes civil-court jurisdiction over questions connected with CGST action.
Appeal exception
The bar expressly preserves sections 117 and 118.
Correct forum
A disputed tax decision should be matched to the Act’s adjudication and appeal path.
Civil-court bar
Section 162 excludes civil-court jurisdiction over questions connected with CGST action.
Appeal exception
The bar expressly preserves sections 117 and 118.
Correct forum
A disputed tax decision should be matched to the Act’s adjudication and appeal path.
Practical checklist
Do
- Identify the precise decision and statutory appeal route.
- Check sections 107, 112, 117 and 118 as relevant.
Frequently asked questions
Does section 162 abolish a section 117 High Court appeal?
No. It expressly saves sections 117 and 118.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026