https://www.taxtmi.com/acts?id=23988 Criminal cognizance of offences under the Central Goods and Services Tax Act, 2017 is restricted by a prior sanction requirement. No court may take cognizance of an offence punishable under the Act or the rules made thereunder unless the Commissioner has given previous sanction. The provision also limits trial jurisdiction by directing that no court inferior to a Magistrate of the First Class may try such offences. en-us Mon, 27 Mar 2017 17:17:16 +0530 Fri, 26 Jun 2026 12:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23988 Criminal cognizance of offences under the Central Goods and Services Tax Act, 2017 is restricted by a prior sanction requirement. No court may take cognizance of an offence punishable under the Act or the rules made thereunder unless the Commissioner has given previous sanction. The provision also limits trial jurisdiction by directing that no court inferior to a Magistrate of the First Class may try such offences. Act-Rules GST Mon, 27 Mar 2017 17:17:16 +0530 https://www.taxtmi.com/acts?id=23988