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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER XIX - OFFENCES AND PENALTIES

TaxGPT

Summarize Section 134 by TaxGPT in

AA |

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Section 134 - Cognizance of offences.

134. 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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References:

1 Notifications/Circulars on Section 134

6 case laws on Section 134

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