https://www.taxtmi.com/acts?id=30304 No court may take cognizance of offences under the Act without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class may try such offences, creating both a sanction requirement and a limitation on trial fora for tax offences. en-us Mon, 10 Jul 2017 11:14:08 +0530 Tue, 18 Jul 2017 16:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30304 No court may take cognizance of offences under the Act without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class may try such offences, creating both a sanction requirement and a limitation on trial fora for tax offences. Act-Rules GST - States Mon, 10 Jul 2017 11:14:08 +0530 https://www.taxtmi.com/acts?id=30304