SECTION 134 CGST ACT, No court shall take cognizance of any offence punishable under this Act or the rules made there under except with the previous sanction of the Commissioner.
Cognizance of Offences
No court shall take cognizance of any offence punishable under this Act or the rules made there under 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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