Provisions under Section 134 of the CGST Act 2017 relating to “Cognizance of Offences”:
Section 134: Cognizance of Offences (CHAPTER XIX: OFFENCES AND PENALTIES) [*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.
Notes (History of Amendments in Bare Text):
1. CGST Section 134 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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