Prior sanction requirement: prosecution for GST offences cannot proceed without executive authorization before trial in an appropriate court. Criminal proceedings for offences under the Act require the prior sanction of the Commissioner before any court may take cognizance, and such offences are triable only by courts not inferior to a Magistrate of the First Class.
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: prosecution for GST offences cannot proceed without executive authorization before trial in an appropriate court.
Criminal proceedings for offences under the Act require the prior sanction of the Commissioner before any court may take cognizance, and such offences are triable only by courts not inferior to a Magistrate of the First Class.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.