Sanction requirement for prosecuting GST offences restricts cognizance absent prior administrative approval. Requirement of prior administrative sanction restricts initiation of prosecutions for offences under the Act: no court may take cognizance without the ... Summary
Requirement of prior administrative sanction restricts initiation of prosecutions for offences under the Act: no court may take cognizance without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences.
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