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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Prior sanction requirement bars cognizance of specified offences absent prior approval and limits trial to superior jurisdiction.</h1> No court may take cognizance of offences under the model GST provisions without prior sanction from the designated authority, and only courts not inferior to a Magistrate of the First Class may try such offences, creating a procedural prerequisite to prosecution and a limitation on trial forum.

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