Cognizance of offences: courts must obtain prior sanction of the Commissioner before prosecuting GST offences. Cognizance of offences under the Karnataka GST framework requires the previous sanction of the Commissioner before any court may take cognizance, and ... Summary
Cognizance of offences: courts must obtain prior sanction of the Commissioner before prosecuting GST offences.
Cognizance of offences under the Karnataka GST framework requires the previous sanction of the Commissioner before any court may take cognizance, and courts inferior to a Magistrate of the First Class are not competent to try offences under the Act or its rules.
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