Section 74 - Cognizance of offences - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
Chapter XVII
PROSECUTION AND COMPOUNDING OF OFFENCES
Contents
74. Cognizance of offences
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.
