Tax evasion penalties escalate to imprisonment and fines depending on severity, repeat offences, and cognizability rules apply.

Punishment is prescribed for offences including supplying without invoices, issuing invoices without supply, availing input tax credit on such invoices, collecting tax and failing to remit it, falsifying records, dealing in goods or services liable to confiscation, tampering with evidence, and providing false or withheld information; attempts and abetment are included. Offences attract graded imprisonment and fines tied to the quantum involved, repeat convictions incur increased custody, most offences are non-cognizable and bailable while specified invoice/credit/collection offences are cognizable and non-bailable, and prosecution requires prior Commissioner sanction.

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