Q 403. What are cognizable and non-cognizable offences under MGL?

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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 Rs. 2.5 crores, shall be cognizable and non-bailable. Other offences under the act are non-cognizable and bailable. [ As per FAQ on GST published by NACEN ] 241…

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