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of <h1>Civil Courts Barred from GST Matters Under Section 152, Except as Provided in Sections 106 and 107</h1> Section 152 of the Model GST Law, 2016, establishes that civil courts are barred from having jurisdiction over matters related to actions taken or purportedly taken under the Act, except as provided in sections 106 and 107. This provision ensures that disputes or questions arising under the GST framework are handled within the designated legal mechanisms established by the Act, rather than through the general civil court system.
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