Section 134 of CGST Act 2017: Cognizance of Offences
Provisions under Section 134 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Cognizance of Offences”, are as under:
Section 134 of CGST Act 2017: Cognizance of Offences (CHAPTER XIX – OFFENCES AND PENALTIES)
No court shall take cognizance of any offence punishable under this 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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.