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of <h1>GST Offences Require Approval from Designated Authority Before Court Proceedings Under Section 93, Model GST Law 2016.</h1> Section 93 of the Model GST Law, 2016, stipulates that no court can take cognizance of any offence under this law without prior approval 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 related to offences under the GST framework are initiated only with appropriate oversight and are handled by courts with sufficient authority.
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