State Act
134
Section 134. Cognizance of offences
THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
In forceUttar Pradesh (State Act)
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.