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IndiaAuditLens Law Library

Section 134 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XIX, Offences and Penalties

At a glance

Bars, duties and time limits

  • 134No court may take cognizance without the Commissioner’s previous sanction, and no court below a Magistrate of the First Class may try an offence punishable under the Act or rules.

A court needs the Commissioner’s previous sanction before taking cognizance of an offence punishable under the Act or its rules. The trial must be before a Magistrate of the First Class or a higher court. These requirements govern both the authority to take cognizance and the minimum level of the trial court.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 134, verbatim (show)

* Section 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 Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence. *Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Previous sanction for cognizance 134 first limb

Questions to answer on the file5 questions
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Trial court rank 134 second limb

Questions to answer on the file3 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 134 as footnoted in the CBIC text
NoteEffective from
2017-07-01

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 134. Cognizance of offences". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links