section 134
Cognizance of offences
The Punjab Goods and Services Tax Act, 2017Tax201788 of 142 sections available20 chapters
Chapter XIX OFFENCES AND PENALTIES
Statutory text
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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