Cognizance of offences: prior administrative sanction required and trial limited to specified magistrate rank for GST offences. No court may take cognizance of offences under the Arunachal Pradesh Goods and Services Tax Act, 2017 without the previous sanction of the Commissioner, and only a court not inferior to a Magistrate of the First Class may try such offences, establishing an administrative pre condition for prosecution and a minimum trial magistracy requirement.