Section 134 – GST – States – OFFENCES AND PENALTIES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 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. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =