OFFENCES AND PENALITISCentral

Section 134 of The Central Goods and Services Tax Act, 2017

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.

Summary

Section 134 controls how courts handle criminal cases for offences under the tax law.
No court can take up a tax offence case without the previous permission of the Commissioner.
A basic or lower-level court is not allowed to try these offences.
Only a Magistrate of the First Class or a higher court has the power to run a trial for these crimes.

Practical examples

1A local revenue officer tries to bypass his boss and files a criminal complaint against a shopkeeper directly in court. The judge rejects it because Section 134 requires the Commissioner's prior approval.

2A major tax evasion ring is busted in Mumbai. The trial is scheduled before a Magistrate of the Second Class, but the defence lawyers get it moved because the law requires at least a Magistrate of the First Class.

FAQ

1. Can a local police station independently start a court trial against me under Section 134 of The Central Goods and Services Tax Act, 2017?

No, Section 134 of The Central Goods and Services Tax Act, 2017 states that no court can look into the offence without the previous sanction of the Commissioner.

2. What level of judge is required to hear a tax crime case under Section 134 of the central tax law?

Section 134 of the central tax law mandates that no court inferior to a Magistrate of the First Class shall try any such offence.

3. Does Section 134 of The Central Goods and Services Tax Act, 2017 apply to all offences under the Act?

Yes, Section 134 of The Central Goods and Services Tax Act, 2017 applies broadly to any offence punishable under the Act or its rules.

Test yourself

Q1.Under Section 134 of The Central Goods and Services Tax Act, 2017, which judicial officer is the lowest rank allowed to try a tax offence?

Q2.What document or approval is strictly required before a court takes cognizance of an offence under Section 134 of The Central Goods and Services Tax Act, 2017?

Q3.How does Section 134 of The Central Goods and Services Tax Act, 2017 impact a person charged with supplying goods without an invoice under Section 132?

Q4.Under Section 134 of The Central Goods and Services Tax Act, 2017, can a Magistrate of the Second Class hear a case involving a minor rule violation?

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