Cognizable offences under CGST Act arise for significant tax evasion and are non-bailable; other offences are bailable. Where the amount of tax evaded, the amount of input tax credit wrongly availed, or the amount of refund wrongly taken exceeds the statutory monetary ... Summary
Cognizable offences under CGST Act arise for significant tax evasion and are non-bailable; other offences are bailable.
Where the amount of tax evaded, the amount of input tax credit wrongly availed, or the amount of refund wrongly taken exceeds the statutory monetary threshold, such offences under the CGST Act are cognizable and non-bailable; other offences under the Act are non-cognizable and bailable.
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