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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Court Needs Commissioner's Sanction to Try Offences Under Section 134 of Goa GST Act 2017</h1> Under Section 134 of the Goa Goods and Services Tax Act, 2017, a court cannot take cognizance of any offence under this Act or its rules without the prior sanction of the Commissioner. Furthermore, only a Magistrate of the First Class or higher is authorized to try such offences.