134 Cognizance of offences – CGST Billl 2017
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… Read More »