Chapter XIX - Offences and penalties
Section 134
Section 134: Cognizance of offences
Section 134 sets a prosecution gate for offences punishable under the Act or Rules.
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Need advice on Section 134?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Previous sanction
A court cannot take cognizance without the Commissioner’s previous sanction.
Court level
No court lower than a Magistrate of the First Class may try such an offence.
Distinct from assessment
This provision concerns criminal cognizance and trial, not ordinary tax-demand adjudication.
Previous sanction
A court cannot take cognizance without the Commissioner’s previous sanction.
Court level
No court lower than a Magistrate of the First Class may try such an offence.
Distinct from assessment
This provision concerns criminal cognizance and trial, not ordinary tax-demand adjudication.
Practical checklist
Do
- Check the offence alleged under the Act or Rules.
- Obtain the Commissioner sanction record.
- Confirm the trial court meets the statutory level.
Frequently asked questions
Can a lower magistrate try a CGST offence?
No. Section 134 requires a court at least at First Class Magistrate level.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026