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<h1>Bar on civil court jurisdiction restricts civil courts from deciding questions under the Act, with limited statutory exceptions.</h1> Section 162 establishes a bar on jurisdiction of civil courts over matters arising under the Uttarakhand Goods and Services Tax Act, 2017, providing that, except for limited exceptions preserved elsewhere in the Act, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under the Act.