Tax evasion penalties impose imprisonment and fines for fraudulent supplies, wrongful input tax credit and non-payment, with prior sanction required. Section 132 creates criminal liability for specified offences such as supplying without invoices to evade tax; issuing invoices without supply to wrongfully avail input tax credit or refunds; availing input tax credit fraudulently; failure to remit collected tax within three months; falsifying financial records to evade tax; dealing in goods or services known to be liable to confiscation; and attempts or abetment of these offences, with penalties tiered by the amount of tax evaded, requirements for minimum imprisonment in specified cases, distinctions between cognizable/non-bailable and non-cognizable/bailable offences, and a requirement of prior sanction of the Commissioner.