Section 134 of CGST Act - Cognizance of Offences

Section 134 of the Central Goods and Services Tax Act, 2017 places two procedural safeguards on criminal prosecution under GST law: a court cannot take cognizance without the previous sanction of the Commissioner, and an offence under the Act cannot be tried by a court below the level of a Magistrate of the First Class.

Text of Section 134 - Cognizance of offences

Meaning and scope of Section 134

Section 134 deals with the stage at which a criminal court may formally take notice of an offence punishable under the CGST Act or the rules. It requires previous sanction of the Commissioner before the court takes cognizance. The provision also fixes the minimum level of the criminal court competent to try such an offence.

1. Previous sanction of the Commissioner

The expression "previous sanction" means that the required sanction must exist before the court takes cognizance of the GST offence. This statutory requirement operates as a threshold condition for cognizance under Section 134.

2. Court competent to try the offence

Section 134 further provides that no court inferior to that of a Magistrate of the First Class may try an offence punishable under the CGST Act. The provision therefore addresses both authorization for prosecution and the minimum level of the trial court.

3. Relationship with Section 132

Section 132 of the CGST Act specifies the principal punishable GST offences and the applicable punishment. Section 132(6) separately provides that a person shall not be prosecuted for an offence under that section except with the previous sanction of the Commissioner. Section 134 deals with the court's cognizance of offences punishable under the Act or rules.

4. Cognizance and prosecution are related but distinct stages

For practical purposes, the sanction requirement should be examined at the prosecution stage as well as when the criminal court is asked to take cognizance. The complaint, sanction order and provisions invoked should therefore be read together.

Key requirements under Section 134

• The alleged conduct must amount to an offence punishable under the CGST Act or the rules made under it.
• Previous sanction of the Commissioner is required before a court takes cognizance.
• A court below the level of a Magistrate of the First Class cannot try the offence.
• Where prosecution is under Section 132, the separate sanction requirement in Section 132(6) is also directly relevant.

Related provisions in Chapter XIX

Frequently asked questions

Can a court take cognizance of a CGST offence without the Commissioner's previous sanction?

Section 134 states that no court shall take cognizance of an offence punishable under the CGST Act or the rules except with the previous sanction of the Commissioner.

Which court can try an offence under the CGST Act?

Under Section 134, no court inferior to that of a Magistrate of the First Class may try such an offence.

Is Section 134 the same as Section 132(6)?

No. They are closely related. Section 132(6) restricts prosecution for offences under Section 132 without previous sanction of the Commissioner, while Section 134 restricts the court from taking cognizance of offences punishable under the Act or rules without previous sanction.

Official GST law resources

For the latest statutory text, notifications, circulars and departmental material, readers should verify the position from the official CBIC GST portal and the India Code portal.

This page is a general legal information resource. Statutory amendments, notifications, judicial decisions and the facts of a particular case may affect the applicable legal position.