We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 134. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. In this article you may find complete details regarding Section 134 of GST Act 2017 – Cognizance of offences, gst all sections and definitions. Now Check more details from below…..
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.