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of <h1>Civil Courts Lack Jurisdiction Over GST Matters Per Model GST Law, 2016, Except as Stated in Sections 87 & 88.</h1> Section 130 of the Model GST Law, 2016, establishes that civil courts do not have jurisdiction over matters related to actions taken or purported to be taken under the Act, except as specified in sections 87 and 88. This provision aims to limit the involvement of civil courts in disputes concerning the Goods and Services Tax, directing such matters to be handled within the framework established by the Act itself.
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