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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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