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of <h1>Approval Required from Commissioner to Prosecute Offences Under Himachal Pradesh GST Act 2017; Tried by First Class Magistrate</h1> No court can take cognizance of any offence under the Himachal Pradesh Goods and Services Tax Act, 2017, or its rules without prior approval from the Commissioner. Furthermore, only a court of a Magistrate of the First Class or higher is authorized to try such offences.
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