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          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.

          <h1>Cognizable offence classification under GST: offences above the monetary threshold are non-bailable; lesser evasion is bailable.</h1> Offences under CGST/SGST are classified by the extent of tax evasion: those below the statutory monetary threshold are non-cognizable and bailable, while offences exceeding the threshold are cognizable and non-bailable, affecting the availability of bail and the scope of investigative powers.

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