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    <title>What are cognizable and non-cognizable offences under CGST Act?</title>
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    <description>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.</description>
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