Is prior sanction of competent authority mandatory for initiating prosecution

Is prior sanction of competent authority mandatory for initiating prosecution
Question 19
Bill
Offences and Penalties, Prosecution and Compounding
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. Is prior sanction of competent authority mandatory for initiating prosecution?
Ans. Yes. No person shall be prosecuted for any offence without the prior sanction of the designated authority.

Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =