https://www.taxtmi.com/acts?id=27454 Courts may not take cognizance of offences under the Act without the prior sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class shall try such offences, making Commissioner approval a pre requisite and prescribing a minimum magistracy for trial. en-us Fri, 23 Jun 2017 18:37:45 +0530 Fri, 23 Jun 2017 18:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27454 Courts may not take cognizance of offences under the Act without the prior sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class shall try such offences, making Commissioner approval a pre requisite and prescribing a minimum magistracy for trial. Act-Rules GST - States Fri, 23 Jun 2017 18:37:45 +0530 https://www.taxtmi.com/acts?id=27454