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of <h1>Cognizance of Offences under Haryana GST Act Requires Commissioner Sanction; Only First-Class Magistrates Can Try Cases.</h1> No court can take cognizance of any offence under the Haryana Goods and Services Tax Act, 2017, or its rules without prior sanction from the Commissioner. Additionally, only a court that is at least of the rank of a Magistrate of the First Class is authorized to try such offences.
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