Prior sanction requirement bars taking cognizance of GST offences without prior approval; only higher criminal forum may try them. Access to criminal process for offences under the Puducherry Goods and Services Tax Act is conditioned on a mandatory prior sanction from the Commissioner before any court may take cognizance, and only courts not inferior to a Magistrate of the First Class are competent to 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 bars taking cognizance of GST offences without prior approval; only higher criminal forum may try them.
Access to criminal process for offences under the Puducherry Goods and Services Tax Act is conditioned on a mandatory prior sanction from the Commissioner before any court may take cognizance, and only courts not inferior to a Magistrate of the First Class are competent to try such offences.
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