Cognizance of offences

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Central Goods and Service Tax Act, 2017

Cognizance of offences (Sec. 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.

Notes

  • This section provides for restriction to Courts to take cognizance of any offence under the Act or the rules made thereunder except with the previous sanction of the Commissioner.

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