https://www.taxtmi.com/acts?id=30123 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. en-us Sat, 08 Jul 2017 15:34:20 +0530 Mon, 31 Jul 2017 11:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30123 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. Act-Rules GST - States Sat, 08 Jul 2017 15:34:20 +0530 https://www.taxtmi.com/acts?id=30123