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of <h1>Offences under Rajasthan GST Act require Commissioner sanction; only First Class Magistrate or higher can try cases.</h1> No court can take cognizance of offences under the Rajasthan Goods and Services Tax Act, 2017, or its rules, without prior sanction from the Commissioner. Additionally, only a Magistrate of the First Class or a higher court is authorized to try such offences.
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