CGST Section 134 – Cognizance of Offences [Updated 2019]

CGST Section 134 – Cognizance of offences

CGST Section 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.

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