Prior sanction requirement limits cognizance of GST offences to cases sanctioned by the Commissioner and specified trial courts. Cognizance of offences under the Mizoram GST framework requires the prior sanction of the Commissioner; no court may take cognizance without that sanction, and 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.
Prior sanction requirement limits cognizance of GST offences to cases sanctioned by the Commissioner and specified trial courts.
Cognizance of offences under the Mizoram GST framework requires the prior sanction of the Commissioner; no court may take cognizance without that sanction, and no court inferior to a Magistrate of the First Class may try such offences.
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