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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>Previous sanction requirement bars cognizance of GST offences and limits which lower courts may try them.</h1> Courts may not take cognizance of offences under the Act without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences, establishing an executive sanction prerequisite and a limitation on lower court trial jurisdiction.

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