Section 134 of CGST Act, 2017 – Cognizance of offences

The Central Goods and Services Tax Act, 2017

Chapter-XIX Offences and Penalties

Section 134: Cognizance of offences.

134. No court shall take cognizance of any offence punishable under this Act or the rules 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].