Chapter XIX CGST Offences And Penalties (Section 122 to 138)
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Chapter XIX CGST Offences And Penalties (Section 122 to 138)
Last updated at April 16, 2024 by Teachoo
According to Section 134 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
