Sec 134 of CGST Act, 2017 Cognizance of offences



Cognizance of offences, Section 134 of CGST Act, 2017


The below post explains about Cognizance of offences under section 134 of CGST Act,2017.


Section 134 of CGST Act, 2017 explains Cognizance of offences as below: (The amendments if any will also be updated here soon).


The extract of Section 134 of CGST Act,2017 quoted below:


134 Cognizance of offences.


Sec 134 of CGST Act, 2017 Cognizance of offences134. 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.



The above information clarifies about Cognizance of offences under section 134 of CGST Act,2017.  


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