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<h1>Courts Need Commissioner Approval to Address Offences Under Section 134 of Delhi GST Act 2017; Tried by Senior Magistrates</h1> Section 134 of the Delhi Goods and Services Tax Act, 2017, stipulates that courts cannot take cognizance of offences under this Act or its rules without prior approval from the Commissioner. Furthermore, only a court of a Magistrate of the First Class or higher can try these offences, ensuring that cases are handled by appropriately senior judicial authorities.