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<h1>Civil Courts Lack Jurisdiction on GST Matters Under Section 162, Except as Stated in Sections 117 and 118.</h1> Section 162 of the Jharkhand Goods and Services Tax Act, 2017, stipulates that civil courts do not have jurisdiction to address or resolve any questions related to actions taken or purportedly taken under this Act, except as specified in sections 117 and 118.