GST Gyaan GST Gyaan

Section 134 - Cognizance of offences

134. Cognizance of offences.[1]

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.
 

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

Top