Section 134 of GST Act: Cognizance of offences

Amended and updated notes on section 134 of CGST Act, 2017. Detail discussion on provisions and rules related to cognizance of offences.

Amended and updated notes on section 134 of CGST Act, 2017. Detail discussion on provisions and rules related to cognizance of offences.

Chapter XIX (Sections 122138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties. Section 134 of CGST 2017 provides for cognizance of offences.

Recently, we have discussed in detail section 133 (Liability of officers and certain other persons) of CGST Act 2017. Today, we learn the provisions of section 134 of Central GST Act 2017.

Section 134 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 134 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIX
Chapter NameOffences and Penalties
Section No.134
Section NameCognizance of offences
Updated 2024 EditionGST Law Book PDF

Section 134 of Central GST – Cognizance of offences1

Section 134 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

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.

  1. Section 134 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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