Section 134 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation
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