What is a cognizable offence ?
Generally, as per Criminal Procedure Code, cognizable offence means serious category of offences in respect of which a police officer has the authority to make an arrest without a warrant and to start an investigation with or without the permission of a court.
However, GST being a special legislation, only the officers, duly empowered under the Act can act as above.
What is a non-cognizable offence?
Ans. Non-cognizable offence means relatively less serious offences in respect of which a police officer does not have the authority to make an arrest without a warrant and an investigation cannot be initiated without a court order, except as may be authorized under special legislation.
What are cognizable and non-cognizable offences under CGST Act?
Ans. In section 132 of CGST Act, it is provided that the offences relating to taxable goods and /or services where
- the amount of tax evaded or
- the amount of input tax credit wrongly availed or
- the amount of refund wrongly taken
exceeds Rs. 5 crores, shall be cognizable and non-bailable.
Other offences under the act are non-cognizable and bailable.
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