Amended and updated notes on section 134 of CGST Act, 2017. Detail discussion on provisions and rules related to cognizance of offences.
Chapter XIX (Sections 122–138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties. Section 134 of CGST 2017 provides for cognizance of offences.
Recently, we have discussed in detail section 133 (Liability of officers and certain other persons) of CGST Act 2017. Today, we learn the provisions of section 134 of Central GST Act 2017.
Section 134 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 134 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XIX |
| Chapter Name | Offences and Penalties |
| Section No. | 134 |
| Section Name | Cognizance of offences |
| Updated 2025 Edition | GST Law Book PDF |
Section 134 of Central GST – Cognizance of offences1
Section 134 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 134 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎
Notes on Section 134 of CGST Act
Section 134 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the cognizance (legal recognition) of offences under the Act. It establishes conditions under which courts can take up cases related to GST violations.
Key Points:
- Prior Sanction Required:
- No court can take up an offence under the CGST Act or its rules unless it has received prior sanction (approval) from the Commissioner of CGST or an authorized officer.
- This ensures that only genuine and serious cases proceed to trial, preventing unnecessary litigation.
- Jurisdiction Restriction:
- Only a Magistrate of the First Class or a higher court can try GST-related offences.
- Courts below this level (such as a Second-Class Magistrate) are not permitted to handle these cases.
Purpose of Section 134:
- Prevents frivolous or arbitrary prosecutions by requiring official approval.
- Ensures that cases are handled by courts with appropriate authority and expertise.
- Strengthens the enforcement mechanism by keeping control over legal actions under the Act.