Section 134 adds a check before any GST prosecution reaches court: the Commissioner must have sanctioned it.
Key points
- Under section 134 of the CGST Act, 2017 no court may take cognizance of an offence under the Act or rules except with the previous sanction of the Commissioner, and no court below a Magistrate of the First Class may try it.
The provisions
134Cognizance of offences
Statutory text
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.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can a court try a GST offence without departmental sanction?
- No. Section 134 of the CGST Act requires the Commissioner's previous sanction.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The sanction must reflect application of mind to the material; a mechanical sanction is open to challenge. A sanction order is not appealable (section 121).