Section 134
Cognizance of offences.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.