Section 134 of CGST Act Cognisance of Offences (Updated till July2024)
Section 134 of CGST Act Cognisance of Offences
Section 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.
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