What are cognizable and non-cognizable offences under MGL?
Question 27
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 27. What are cognizable and non-cognizable offences under MGL?
\nAns. 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-cognizabl<\/p>\n
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