# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 134

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/134/

## Text

No court shall take cognizance of any Cognizance offence punishable under this Act or of offences. 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.

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