alleryStart learning →Which GST offences are cognizable and non-bailable under section 132(5)?
AAll GST offences
BTop-band clauses (a)-(d)
COnly repeat offences
DOnly clause (l) acts
Answer & Solution
Correct answer: B. Top-band clauses (a)-(d)
Offences in clauses (a) to (d) that fall in the top punishment band are cognizable and non-bailable; the rest are non-cognizable and bailable.
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