section 134
Cognizance of offences
The PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017Tax2017180 sections19 chapters
Chapter XIX OFFENCES AND PENALTIES
Statutory text
134. 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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