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<h1>Courts Need Commissioner's Approval to Hear Offences Under Section 134 of GST Act 2017; Only First-Class Magistrates Can Try</h1> Section 134 of the Central Goods and Services Tax Act, 2017, stipulates that no court can take cognizance of offences punishable under this Act or its rules without prior sanction from the Commissioner. Additionally, only a court of a Magistrate of the First Class or higher is authorized to try such offences.