AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017
THE CENTRAL GOODS AND SERVICES TAX BILL, 2017
Cognizance of offences.
- No court shall take cognizance of any offence punishable under this Act or therules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.