Section 134
Cognizance of offences
In force
Section 134. Cognizance of offences.
No court shall take cognizance of any offence punishable under this Chapter except with the previous sanction of the Commissioner.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-134.html
- Source confidence: Pending verification
Quick facts
- Section
- 134
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0