Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter XIX · Offences and Penalties

134Cognizance of offences.

Section 134 · Chapter XIX · page 105 of the Act

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.

Section 134 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.