Previous sanction requirement restricts cognizance of GST offences and limits trial to higher magistracy only. Cognizance of offences under the Act is conditioned on prior executive approval: no court may take cognizance of offences punishable under the Act or the ... Summary
Previous sanction requirement restricts cognizance of GST offences and limits trial to higher magistracy only.
Cognizance of offences under the Act is conditioned on prior executive approval: no court may take cognizance of offences punishable under the Act or the rules without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try any such offence, thereby imposing a pre cognizance sanction requirement and a minimum magistracy threshold for trial.
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