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of <h1>Civil Courts Lack Jurisdiction Under Section 162 of Puducherry GST Act, Except as Provided in Sections 117 and 118.</h1> Section 162 of the Puducherry Goods and Services Tax Act, 2017, stipulates that civil courts do not have jurisdiction to address or resolve any issues arising from actions taken or purportedly taken under this Act, except as provided in sections 117 and 118.
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