Section 134 of Sikkim GST Act 2017 : Cognizance of offences

By | June 10, 2018
(Last Updated On: June 11, 2018)

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 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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