GST offences and penalties under Section 132 cover invoice fraud, wrongful input tax credit, tax evasion, and related criminal sanctions. Section 132 of the Central Goods and Services Tax Act, 2017 prescribes punishment for specified GST offences involving tax evasion, wrongful input tax credit, fraudulent refunds, false records, and dealings in goods or services known to be in contravention of the Act. Punishment varies by the amount involved and the offence category, ranging from imprisonment up to five years with fine to imprisonment up to six months, or fine, or both. Most offences are non-cognizable and bailable, while the most serious invoice-related and tax non-payment offences are cognizable and non-bailable. Prosecution requires the previous sanction of the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST offences and penalties under Section 132 cover invoice fraud, wrongful input tax credit, tax evasion, and related criminal sanctions.
Section 132 of the Central Goods and Services Tax Act, 2017 prescribes punishment for specified GST offences involving tax evasion, wrongful input tax credit, fraudulent refunds, false records, and dealings in goods or services known to be in contravention of the Act. Punishment varies by the amount involved and the offence category, ranging from imprisonment up to five years with fine to imprisonment up to six months, or fine, or both. Most offences are non-cognizable and bailable, while the most serious invoice-related and tax non-payment offences are cognizable and non-bailable. Prosecution requires the previous sanction of the Commissioner.
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