Prior sanction requirement: prosecution for GST offences cannot proceed without executive authorization before trial in an appropriate court. Criminal proceedings for offences under the Act require the prior sanction of the Commissioner before any court may take cognizance, and such offences are ... Summary
Prior sanction requirement: prosecution for GST offences cannot proceed without executive authorization before trial in an appropriate court.
Criminal proceedings for offences under the Act require the prior sanction of the Commissioner before any court may take cognizance, and such offences are triable only by courts not inferior to a Magistrate of the First Class.
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