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Section 134 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
134. Cognizance of offences.-
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.
Related Sections
Related Acts
- Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016
- National Commission for Homoeopathy Act, 2020
- Union Territory Goods and Services Tax Act, 2017
- Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019
- Right of Children to Free and Compulsory Education (Amendment) Act, 2019
* Only for reference.