What are cognizable and non-cognizable offences under MGL?

Question 27 – Draft-Bills-Reports – Inspection, Search, Seizure and Arrest – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 27 – Q 27. What are cognizable and non-cognizable offences under MGL? Ans. In section 73 (4) of MGL, it is provided that the offences relating to taxable goods and /or services where the amount of tax evaded exceeds ₹ 2.5 crores, shall be cognizable and non-bailable. Other offences under the act are non-cognizable and bailable. – Statutory Provisions,

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