Prior sanction requirement for GST offences restricts criminal proceedings and confines trial to a competent first-class forum.

Prior sanction is required before any court may take cognizance of offences under the Punjab GST framework: no criminal proceedings for offences under the Act or rules may be initiated without the previous sanction of the Commissioner, and courts inferior to a Magistrate of the First Class are precluded from trying such offences, concentrating trial jurisdiction in designated higher magistrates.

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