https://www.taxtmi.com/acts?id=26751 Courts may not take cognizance of offences under the Act except with the prior sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences, thereby requiring Commissioner approval and setting a minimum trial level. en-us Wed, 21 Jun 2017 16:49:04 +0530 Sat, 15 Jul 2017 12:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26751 Courts may not take cognizance of offences under the Act except with the prior sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences, thereby requiring Commissioner approval and setting a minimum trial level. Act-Rules GST - States Wed, 21 Jun 2017 16:49:04 +0530 https://www.taxtmi.com/acts?id=26751