Tax evasion offences under GST trigger graded imprisonment and fines, with certain acts treated as cognizable and non bailable.

Section 132 enumerates offences under the West Bengal GST law-including invoice fraud, wrongful availment of input tax credit, failure to remit collected tax, falsification of records, obstruction of officers, dealing with confiscatable goods, evidence tampering, and supplying false information-and prescribes graded imprisonment and fines tied to the amount of tax evaded or credit/refund wrongly obtained. Certain offences are cognizable and non-bailable while others are non-cognizable and bailable; repeat convictions attract enhanced punishment, minimum imprisonment terms apply absent recorded reasons, and prior sanction of the Commissioner is required for prosecution.

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