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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 132 of UP GST Act: Penalties for Tax Offenses Include Fines, Imprisonment; Stricter for Repeat Offenders</h1> Section 132 of the Uttar Pradesh 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 falsifying records, among others. Penalties range from fines to imprisonment up to five years, depending on the severity and amount of tax involved. Repeat offenders face harsher penalties. Most offenses are non-cognizable and bailable, except for serious cases like tax evasion exceeding certain amounts, which are cognizable and non-bailable. Prosecution requires prior sanction from the Commissioner. The term 'tax' covers evaded tax, wrongly availed input tax credit, and refunds.
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