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	<title>Section 134 CGST Billl 2017 Archives - Tax Heal</title>
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		<title>134 Cognizance of offences &#8211; CGST Billl 2017</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Sun, 09 Apr 2017 14:45:32 +0000</pubDate>
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		<category><![CDATA[Section 134 CGST Billl 2017]]></category>
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					<description><![CDATA[<p>CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Cognizance of offences.  No court shall take cognizance of any offence punishable under this Act or therules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of… <span class="read-more"><a href="https://www.taxheal.com/134-cognizance-offences-cgst-billl-2017.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<p style="text-align: center;" align="center"><a href="http://taxheal.com/cgst-billl-2017-chapter-wise-section-wise.html" target="_blank">CGST Billl 2017</a></p>
<p style="text-align: center;" align="center"><span style="font-family: 'Georgia','serif'; color: #333333;">AS INTRODUCED IN LOK SABHA<br />
Bill No. 57 of 2017</span></p>
<p style="text-align: center;" align="center"><a href="http://taxheal.com/cgst-billl-2017-chapter-wise-section-wise.html" target="_blank"><span style="font-family: 'Georgia','serif'; color: #333333;">THE CENTRAL GOODS AND SERVICES TAX BILL, 2017</span></a></p>
<p><strong>Cognizance of offences.</strong><strong> </strong></p>
<ol start="134">
<li>No court shall take cognizance of any offence punishable under this Act or therules 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.</li>
</ol>
<p>&nbsp;</p>
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