Section 76

Jurisdiction of court

of Goods and Services Tax Act 1993

ActIn forceProvision 101 of 139

A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, shall have power to impose the full penalty or punishment in respect of any offence under this Act.

Read in full context — Goods and Services Tax Act 1993 →

Section 76

Jurisdiction of court

of Goods and Services Tax Act 1993

ActIn forceProvision 101 of 139

A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, shall have power to impose the full penalty or punishment in respect of any offence under this Act.

Read in full context — Goods and Services Tax Act 1993 →