Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>No court can try offences under Orissa GST Act, 2017 without Commissioner's approval; only First Class Magistrates or higher can preside.</h1> Section 134 of the Orissa Goods and Services Tax Act, 2017, stipulates that no court can take cognizance of any offence under this Act or its rules without prior sanction from the Commissioner. Additionally, only a court at the level of a Magistrate of the First Class or higher is authorized to try such offences.
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