https://www.taxtmi.com/acts?id=52252 Cognizance of offences under the Act is barred unless previous sanction is obtained from the proper officer not below the rank of Commissioner, and any such offence can be tried only by a court not inferior to a Magistrate of the first class. The provision creates a sanction-based threshold for prosecution and limits trial jurisdiction to courts of specified criminal rank, controlling the institution and hearing of offences under the Act. en-us Thu, 18 Dec 2025 13:17:45 +0530 Mon, 22 Jun 2026 15:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52252 Cognizance of offences under the Act is barred unless previous sanction is obtained from the proper officer not below the rank of Commissioner, and any such offence can be tried only by a court not inferior to a Magistrate of the first class. The provision creates a sanction-based threshold for prosecution and limits trial jurisdiction to courts of specified criminal rank, controlling the institution and hearing of offences under the Act. Act-Rules GST Thu, 18 Dec 2025 13:17:45 +0530 https://www.taxtmi.com/acts?id=52252