93 Cognizance of offences – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 93 Revised Model GST Law ( Nov 2016) 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.