https://www.taxtmi.com/acts?id=25274 The statute requires the previous sanction of the Commissioner before any court may take cognizance of offences under the Act, and prohibits trial of such offences by any court inferior to a Magistrate of the First Class, creating an administrative approval condition and a threshold judicial competence for prosecution. en-us Thu, 25 May 2017 11:59:46 +0530 Thu, 25 May 2017 11:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25274 The statute requires the previous sanction of the Commissioner before any court may take cognizance of offences under the Act, and prohibits trial of such offences by any court inferior to a Magistrate of the First Class, creating an administrative approval condition and a threshold judicial competence for prosecution. Act-Rules GST - States Thu, 25 May 2017 11:59:46 +0530 https://www.taxtmi.com/acts?id=25274