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<h1>Section 132 of Goa GST Act: Penalties for Tax Evasion, Fake Invoices, and Obstructing Officers; Includes Fines and Imprisonment.</h1> Section 132 of the Goa Goods and Services Tax Act, 2017 outlines punishments for various tax-related offenses. These include supplying goods or services without invoices, issuing invoices without actual supply, evading tax, and obstructing tax officers. Penalties range from fines to imprisonment, depending on the severity and amount involved. Repeat offenders face harsher penalties. Most offenses are non-cognizable and bailable, except serious ones like tax evasion over certain amounts, which are cognizable and non-bailable. Prosecution requires prior sanction from the Commissioner, and 'tax' includes evaded amounts or wrongfully availed credits or refunds.