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of <h1>Cognizance of Offences Under Jharkhand GST Act Requires Prior Commissioner Sanction; Tried by First Class Magistrate Only.</h1> No court can take cognizance of any offence under the Jharkhand Goods and Services Tax Act, 2017, or its rules without prior sanction from the Commissioner. Additionally, only a Magistrate of the First Class or higher is authorized to try such offences.
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