Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Prior Commissioner Sanction Required for Offences Under Jammu and Kashmir GST Act 2017; First Class Magistrate Jurisdiction Only.</h1> No court can take cognizance of any offence under the Jammu and Kashmir Goods and Services Tax Act, 2017, or its associated 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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