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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Courts Need Commissioner's Sanction to Handle Offences Under Section 134 of Tripura GST Act 2017</h1> Section 134 of the Tripura Goods and Services Tax Act, 2017, stipulates that courts cannot take cognizance of any offences under this Act or its rules without prior sanction from the Commissioner. Furthermore, only a Magistrate of the First Class or higher is authorized to try such offences.
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