Section 134 of Sikkim GST Act 2017 : Cognizance of offences
Section 134 of Sikkim GST Act 2017 [ Section 134 of Sikkim GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Cognizance of offences 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction… Read More »