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<h1>Civil Courts Lack Jurisdiction on Actions Under Uttarakhand GST Act, 2017 Except as Provided in Sections 117 and 118.</h1> Section 162 of the Uttarakhand Goods and Services Tax Act, 2017, establishes 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.