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.
CHAPTER XIX OFFENCES AND PENALTIES
Section 134: Cognizance of offences
The Central Goods and Services Tax Act, 2017
Questions on this section
1 question in 1 of our papers cite Section 134.