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of <h1>Offences under Model GST Law, 2016 need designated authority's sanction; only First Class Magistrate or higher can try cases.</h1> Section 74 of the Model GST Law, 2016, stipulates that no court can take cognizance of an offence under this law without prior sanction from the designated authority. Furthermore, only a Magistrate of the First Class or higher is authorized to try such offences. This provision ensures that legal proceedings for offences under the Goods and Services Tax Act require specific authorization and are handled by appropriately qualified judicial officers.
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