Chapter XIX (Sections 122-138) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to offences and penalties. Section 134 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Cognizance of offences under CGST Act 2017.
Recently, we have discussed in detail section 133 (i.e. Liability of officers and certain other persons) of CGST Act 2017. Today, we learn the provisions of section 134 of the CGST Act 2017. Complete Details of CGST Section 134 – Cognizance of offences. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 134 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 134 of CGST Act 2017 read with Central GST Rules 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.