Section 134 - Cognizance of offences of CGST ACT, 2017

        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.

Analysis by Experts

No explanations yet!!! Please, Login to provide explanation for this section.

Never File Wrong GSTR-1

Check your GST numbers in bulk. Check unlimited GST numbers with very cheap packages.

Used by
Browse all sections of CGST ACT, 2017
Ask Question