Section 66, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6XT]

As at 7 September 2026. In force from 17 January 2019 by S.O. 2168(E) [N12-JKA].

In Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]. This text from 17 January 2019. 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 66, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6XT]. Machine: S28-6XT.

66. 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, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (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.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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