Prior sanction requirement prevents prosecution under GST without administrative approval and restricts lower-tier trials from proceeding. The statute requires the previous sanction of the Commissioner before any court may take cognizance of offences under the Act, and prohibits trial of such offences by any court inferior to a Magistrate of the First Class, creating an administrative approval condition and a threshold judicial competence for prosecution.
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 under GST without administrative approval and restricts lower-tier trials from proceeding.
The statute requires the previous sanction of the Commissioner before any court may take cognizance of offences under the Act, and prohibits trial of such offences by any court inferior to a Magistrate of the First Class, creating an administrative approval condition and a threshold judicial competence for prosecution.
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