Section 134 specifies the procedure for courts to take cognizance of offences under the CGST Act. It provides that no court shall take cognizance of an offence under GST unless a complaint is filed by an authorized GST officer. This ensures that criminal prosecution is initiated only after proper examination and approval by competent authorities.

The section further states that no court lower than that of a Magistrate of the First Class shall try offences under the Act. This requirement ensures that GST prosecutions are handled by courts with appropriate jurisdiction and authority.

The purpose of this provision is to prevent unnecessary or unauthorized criminal proceedings. GST offences often involve complex tax matters and significant financial implications. Therefore, prosecution can only commence when the department formally authorizes the filing of a complaint after examining the facts and evidence.

This section balances taxpayer rights with revenue protection by ensuring that criminal cases are not initiated casually. At the same time, it allows the department to take strict action against serious offenders through the judicial system.

Example:
If a taxpayer is suspected of issuing fake invoices and causing large-scale tax evasion, prosecution can begin only when an authorized GST officer files a complaint before the competent court.

Key Point:
Only authorized GST officers can initiate criminal prosecution under the CGST Act.

In One Line:
GST offences can be prosecuted only through complaints filed by authorized officers before competent courts.