Prior sanction requirement: cognizance of GST offences barred absent prior sanction; trial jurisdiction narrowly confined. Courts cannot take cognizance of offences under the Andhra Pradesh GST Act unless the Chief Commissioner has given previous sanction, and no court ... Summary
Courts cannot take cognizance of offences under the Andhra Pradesh GST Act unless the Chief Commissioner has given previous sanction, and no court inferior to a Magistrate of the First Class may try such offences.
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