Sanction requirement for prosecution of GST offences: prior administrative approval required and trial limited to higher magistrate. No court may take cognizance of offences under the Manipur Goods and Services Tax Act except upon prior sanction of the Commissioner; only courts of at ... Summary
Sanction requirement for prosecution of GST offences: prior administrative approval required and trial limited to higher magistrate.
No court may take cognizance of offences under the Manipur Goods and Services Tax Act except upon prior sanction of the Commissioner; only courts of at least the rank of a Magistrate of the First Class are competent to try such offences, excluding inferior courts from jurisdiction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
