https://www.taxtmi.com/acts?id=25033 Cognizance of offences under the Act requires the previous sanction of the Commissioner; no court shall take cognizance without that sanction, and courts inferior to a magistrate of the First Class are barred from trying such offences. en-us Thu, 11 May 2017 12:30:43 +0530 Thu, 11 May 2017 12:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25033 Cognizance of offences under the Act requires the previous sanction of the Commissioner; no court shall take cognizance without that sanction, and courts inferior to a magistrate of the First Class are barred from trying such offences. Act-Rules GST - States Thu, 11 May 2017 12:30:43 +0530 https://www.taxtmi.com/acts?id=25033