Section 162 keeps GST disputes within the statutory appeal system and constitutional courts.
Key points
- Under section 162 of the CGST Act, 2017, save as provided in sections 117 and 118, no civil court has jurisdiction over any question arising from anything done or purported to be done under the Act.
The provisions
162Bar on jurisdiction of civil courts
Statutory text
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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can a civil court decide a GST dispute?
- No. Section 162 of the CGST Act bars civil courts; remedies lie in the statutory appeals and writ jurisdiction.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The bar does not affect writ jurisdiction under Articles 226 and 32, which remains available, particularly for jurisdictional errors and breaches of natural justice.