Clause 73
Jurisdiction of District and Magistrate’s Courts
of Goods And Services Tax Bill
BillNot in forceProvision 18 of 92
Clause 73
A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and notwithstanding anything to the contrary in the Criminal Procedure Code [Cap. 68], shall have power to impose the full penalty or punishment in respect of any offence under this Act.