Bar on civil court jurisdiction in GST disputes preserves statutory adjudicatory machinery while allowing appeals to higher courts.

Section 162 of the CGST Act, 2017 erects a statutory bar on Civil Court jurisdiction over any question arising from or relating to actions under the Act, reflecting that the Act supplies a special administrative and adjudicatory machinery for assessment, appeals and recovery; this bar does not affect appeals to the High Court and Supreme Court under the Act's appellate provisions.

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