https://www.taxtmi.com/acts?id=26331 Criminal proceedings for offences under the Act require the prior sanction of the Commissioner before any court may take cognizance, and such offences are triable only by courts not inferior to a Magistrate of the First Class. en-us Sat, 17 Jun 2017 15:38:20 +0530 Sat, 17 Jun 2017 15:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26331 Criminal proceedings for offences under the Act require the prior sanction of the Commissioner before any court may take cognizance, and such offences are triable only by courts not inferior to a Magistrate of the First Class. Act-Rules GST - States Sat, 17 Jun 2017 15:38:20 +0530 https://www.taxtmi.com/acts?id=26331