https://www.taxtmi.com/acts?id=28303 Prior sanction is required before any court may take cognizance of offences under the Punjab GST framework: no criminal proceedings for offences under the Act or rules may be initiated without the previous sanction of the Commissioner, and courts inferior to a Magistrate of the First Class are precluded from trying such offences, concentrating trial jurisdiction in designated higher magistrates. en-us Wed, 28 Jun 2017 14:48:50 +0530 Tue, 04 Jul 2017 17:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28303 Prior sanction is required before any court may take cognizance of offences under the Punjab GST framework: no criminal proceedings for offences under the Act or rules may be initiated without the previous sanction of the Commissioner, and courts inferior to a Magistrate of the First Class are precluded from trying such offences, concentrating trial jurisdiction in designated higher magistrates. Act-Rules GST - States Wed, 28 Jun 2017 14:48:50 +0530 https://www.taxtmi.com/acts?id=28303