State Act
134
Section 134. Congizance of offences.
The Telangana Goods and Services Tax Act, 2017.
Act no. 23 of 20172017In forceTelangana (State Act)
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.