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 ... Summary
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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