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        Question 18 - What are cognizable and non-cognizable offences under MGL

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 20
        Offences and Penalties, Prosecution and Compounding

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        Classification of offences under MGL: evasion below threshold non-cognizable and bailable; above threshold cognizable and non-bailable. In terms of Section 73(3) and 73(4) of MGL, offences with tax evasion below the prescribed monetary threshold are non-cognizable and bailable, while offences where tax evasion exceeds that threshold are cognizable and non-bailable.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Classification of offences under MGL: evasion below threshold non-cognizable and bailable; above threshold cognizable and non-bailable.

                                In terms of Section 73(3) and 73(4) of MGL, offences with tax evasion below the prescribed monetary threshold are non-cognizable and bailable, while offences where tax evasion exceeds that threshold are cognizable and non-bailable.


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