What are cognizable and non-cognizable offences under CGST Act ?

By | January 13, 2018
(Last Updated On: January 13, 2018)

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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