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        GST - States

        Section 134 - Cognizance of offences.

        Andhra Pradesh Goods and Services Tax Act, 2017
        Chapter XIX
        OFFENCES AND PENALTIES

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        Prior sanction requirement: cognizance of GST offences barred absent prior sanction; trial jurisdiction narrowly confined. Courts cannot take cognizance of offences under the Andhra Pradesh GST Act unless the Chief Commissioner has given previous sanction, and no court inferior to a Magistrate of the First Class may try such offences.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Prior sanction requirement: cognizance of GST offences barred absent prior sanction; trial jurisdiction narrowly confined.

                                Courts cannot take cognizance of offences under the Andhra Pradesh GST Act unless the Chief Commissioner has given previous sanction, and no court inferior to a Magistrate of the First Class may try such offences.


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