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Section 49, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8X7]

As at 7 September 2026. In force from 3 October 2017.

In Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-MQE]. This text from 3 October 2017. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 49, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8X7]. Machine: S28-8X7.

49. Cognizance of offences.—(1) No court shall take cognizance of any offence punishable under this Act except upon a complaint in writing made by the Board or by an officer authorised by it in this behalf. (2) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.

Defined terms in this text (1)

Board: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

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Section 49, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8X7]