section 134
Cognizance of offences.
The Karnataka Goods and Services Tax Act, 2017Tax2017186 sections15 chapters
Chapter XIX OFFENCES AND PENALTIES
Statutory text
134. Cognizance of offences. - 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.
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