State Act
134
Section 134. Cognizance of offences
The Andhra Pradesh Goods and Services Tax Act, 2017
Act no. 16 of 20172017In forceAndhra Pradesh (State Act)
134. Cognizance of offences- No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Chief Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.