Section 162 of CGST Act, 2017 : Section 162: Bar On Jurisdiction Of Civil Courts

Explanation using Example

Imagine a business owner, Mr. Sharma, disagrees with a penalty imposed by the GST authorities for an alleged misclassification of goods. Believing the penalty to be unfair, Mr. Sharma wishes to challenge the decision. Instead of going directly to a civil court, Mr. Sharma must follow the appeal process outlined in the GST Act, starting with an appeal to the Appellate Authority as per sections 107 and subsequent sections. This is because Section 162 of the GST Act restricts civil courts from adjudicating such matters, except as provided for under sections 117 and 118, which deal with appeals to the High Court and Supreme Court on specific grounds.