Section 134 Kerala GST Ordinance 2017 : Cognizance of offences

By | September 29, 2017
(Last Updated On: September 29, 2017)

Section 134 Kerala GST Ordinance 2017

[ Section 134 Kerala GST Ordinance 2017 explains Cognizance of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ]

Cognizance of offences

134. No court shall take cognizance of any offence punishable under this Ordinance 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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