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          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.

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          <h1>Prior sanction requirement limits cognizance of GST offences to cases sanctioned by the Commissioner and specified trial courts.</h1> 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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