Cognizance of offences
Section 134
GST – States
OFFENCES AND PENALTIES
Bihar Goods and Services Tax Act, 2017
134. Cognizance of offences.-
No court shall take cognizance of any offence punishable under this Act or the rules made there under 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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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, T
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