Cognizance of offences: courts must obtain prior sanction of the Commissioner before prosecuting GST offences. Cognizance of offences under the Karnataka GST framework requires the previous sanction of the Commissioner before any court may take cognizance, and courts inferior to a Magistrate of the First Class are not competent to try offences under the Act or its rules.
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.
Cognizance of offences: courts must obtain prior sanction of the Commissioner before prosecuting GST offences.
Cognizance of offences under the Karnataka GST framework requires the previous sanction of the Commissioner before any court may take cognizance, and courts inferior to a Magistrate of the First Class are not competent to try offences under the Act or its rules.
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