https://www.taxtmi.com/acts?id=26156 Cognizance of offences under the Act is subject to a prior sanction requirement: no court may take cognizance of offences punishable under the Act or rules except with the previous sanction of the Commissioner, and only a court not inferior to a Magistrate of the First Class may try such offences. en-us Sat, 17 Jun 2017 14:54:37 +0530 Fri, 30 Jun 2017 12:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26156 Cognizance of offences under the Act is subject to a prior sanction requirement: no court may take cognizance of offences punishable under the Act or rules except with the previous sanction of the Commissioner, and only a court not inferior to a Magistrate of the First Class may try such offences. Act-Rules GST - States Sat, 17 Jun 2017 14:54:37 +0530 https://www.taxtmi.com/acts?id=26156