Prior sanction requirement prevents prosecution without authorization by the designated authority under the Draft GST framework. The initiation of criminal proceedings under the Draft Model GST framework requires prior sanction from the prescribed administrative body; no person shall be prosecuted for any offence in the absence of prior sanction by the designated authority.
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.
Prior sanction requirement prevents prosecution without authorization by the designated authority under the Draft GST framework.
The initiation of criminal proceedings under the Draft Model GST framework requires prior sanction from the prescribed administrative body; no person shall be prosecuted for any offence in the absence of prior sanction by the designated authority.
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