Prior sanction requirement restricts cognizance to Commissioner approval; only courts of competent magistracy may try GST offences. Courts may not take cognizance of offences under the Act without the prior sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class shall try such offences, making Commissioner approval a pre requisite and prescribing a minimum magistracy for trial.
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 restricts cognizance to Commissioner approval; only courts of competent magistracy may try GST offences.
Courts may not take cognizance of offences under the Act without the prior sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class shall try such offences, making Commissioner approval a pre requisite and prescribing a minimum magistracy for trial.
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