Section 134 of CGST Act

Section 134 of CGST Act

Cognizance of Offences

Enforced w.e.f. 1-7-2017.

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.