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Act
Central Goods and Services Tax Act, 2017
Section number
134
Section reader
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.
