What are cognizable and non-cognizable offences under MGL

Question 18 – Draft-Bills-Reports – Offences and Penalties, Prosecution and Compounding – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 18 – Q 18. What are cognizable and non-cognizable offences under MGL? Ans. In terms of Section 73(3) and 73(4) of MGL all offences where the evasion of tax is less than ₹ 250 lakh shall be non-cognizable and bailable, all offences where the evasion of tax exceeds ₹ 250 lakh shall be cognizable and nonbailable. – Statutory Provisions

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