GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 134 – Cognizance of offences
- Miloni ShahModeratorApril 14, 2017 at 2:44 AMPost count: 48Topics: 45
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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.Priya MadrechaModeratorMay 23, 2017 at 2:25 PMPost count: 280Topics: 4
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This provision sets out the manner of taking cognizance of offences.
Any offence under the Act or Rules can be tried only before a Court not lower than the Court of Judicial Magistrate First Class. Further, previous sanctions of the Commissioner is mandatory in every such case.
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