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.
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.
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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