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of <h1>Section 162 restricts parallel civil proceedings under GST, channeling disputes into the Act's prescribed adjudication and appeal framework</h1> Section 162 provides that, except as specifically permitted by sections 117 and 118, civil courts are barred from exercising jurisdiction over any question arising from or relating to actions done or purported to be done under the Goods and Services Tax law. This establishes exclusive fora and remedies within the statutory GST adjudication and appellate framework, preventing parallel proceedings in ordinary civil courts and channelling disputes into the Act's prescribed dispute-resolution mechanisms.
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