What are cognizable and non-cognizable offences under MGL
Question 18
Bill
Offences and Penalties, Prosecution and Compounding
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 18. What are cognizable and non-cognizable offences under MGL?
\nAns. In terms of Section 73(3) and 73(4) of MGL
\n * all offences where the evasion of tax is less than ₹ 250 lakh shall be non-cognizable and bailable,
\n * all offences where the evasion of tax exceeds ₹ 250 lakh shall be cogn<\/p>\n
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