Punishment for GST offences: graduated imprisonment and fines by evasion threshold; shorter imprisonment for false records or obstruction. Section 132(1) prescribes graduated punishments under the CGST/SGST regime: the longest imprisonment term and fine apply where tax evasion exceeds the highest statutory threshold or for repeat offenders; shorter imprisonment terms with fines apply for intermediate and lower evasion thresholds; false records, obstructing an officer, and tampering with records attract a distinct, shorter custodial term and fine.
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.
Punishment for GST offences: graduated imprisonment and fines by evasion threshold; shorter imprisonment for false records or obstruction.
Section 132(1) prescribes graduated punishments under the CGST/SGST regime: the longest imprisonment term and fine apply where tax evasion exceeds the highest statutory threshold or for repeat offenders; shorter imprisonment terms with fines apply for intermediate and lower evasion thresholds; false records, obstructing an officer, and tampering with records attract a distinct, shorter custodial term and fine.
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