134 Cognizance of offences – CGST Billl 2017

By | April 9, 2017
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(Last Updated On: April 9, 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. 

  1. 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.

 

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