GST offence cognizance requires prior sanction, and trials must be before a Magistrate of the First Class. Criminal cognizance of offences under the Central Goods and Services Tax Act, 2017 is restricted by a prior sanction requirement. No court may take cognizance of an offence punishable under the Act or the rules made thereunder unless the Commissioner has given previous sanction. The provision also limits trial jurisdiction by directing that no court inferior to a Magistrate of the First Class may try such offences.
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.
GST offence cognizance requires prior sanction, and trials must be before a Magistrate of the First Class.
Criminal cognizance of offences under the Central Goods and Services Tax Act, 2017 is restricted by a prior sanction requirement. No court may take cognizance of an offence punishable under the Act or the rules made thereunder unless the Commissioner has given previous sanction. The provision also limits trial jurisdiction by directing that no court inferior to a Magistrate of the First Class may try such offences.
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