Section 134 of GST – Cognizance of offences. Complete Details for GST Section 134 as per GST Act 2017. In this GST Section you may find all details for Cognizance of offences as per GST Act 2017.

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Section 134 of GST – Cognizance of offences

Statutory provision

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.

Analysis and Updates


This provision sets out the manner of taking cognizance of offences.



Any offence under the Act or Rules can be tried only before a Court not lower than the Court of Judicial Magistrate of First Class. Further, previous sanction of the Commissioner is mandatory in every such case.

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