Prior sanction requirement: courts cannot take cognizance of GST offences without Commissioner approval and only senior magistrates may try. Courts may not take cognizance of offences under the Act except with the prior sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences, thereby requiring Commissioner approval and setting a minimum trial level.
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: courts cannot take cognizance of GST offences without Commissioner approval and only senior magistrates may try.
Courts may not take cognizance of offences under the Act except with the prior sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences, thereby requiring Commissioner approval and setting a minimum trial level.
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