Section 134 of Punjab GST Act 2017 : Cognizance of offences.
Section 134 of Punjab GST Act 2017 ( Section 134 of Punjab GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) 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… Read More »