Sanction requirement: courts need prior Commissioner approval to take cognizance of GST offences; only Magistrate First Class may try. Section 134 requires that no court shall take cognizance of any offence punishable under the Act or the rules made thereunder except with the previous ... Summary
Sanction requirement: courts need prior Commissioner approval to take cognizance of GST offences; only Magistrate First Class may try.
Section 134 requires that no court shall take cognizance of any offence punishable under the 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.
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