Section 93 - Cognizance of offences - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XX
PROSECUTION AND COMPOUNDING OF OFFENCES
Contents
93. 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.