Section 134 of CGST Act 2017: Cognizance of Offences

Section 134 : “Cognizance of Offences” (CGST Act, 2017)

Provisions under Section 134 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Cognizance of Offences”, are as under:

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.

Related Posts:

Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Leave a Reply