What are cognizable and non-cognizable offences

1) Making a supply without issue of an invoice or grossly mis-declaring the description of the supply on invoice, in contravention of this Act, to intentionally evade tax ;

2) Issues any invoice or bill without supply in violation of the provisions of this Act/rules made thereunder leading to wrongful availment of credit or refund of tax

3) Avails input tax credit using such invoice or bill referred to above;

4) Collects any amount as tax but fails to pay the same to the credit of the Government beyond a period of three months from the date on which such payment becomes due;