Cognizance of offences
Section 93
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
93. Cognizance of offences
\n No Court shall take cognizance of any offence punishable except with the previous sanction of the designated authority, and no Court inferior to that of a Magistrate of the First Class, shall try any such offence.
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