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<h1>Penalties Under Section 122 of Orissa GST Act: False Invoices, Tax Evasion, Fraudulent Refunds, and Non-Compliance</h1> Section 122 of the Orissa Goods and Services Tax Act, 2017, outlines penalties for various offenses related to tax compliance. Offenses include issuing false invoices, failing to pay collected taxes, fraudulent tax refunds, and evading registration. Penalties range from a minimum of ten thousand rupees to the amount of tax evaded, whichever is higher. For non-fraudulent errors, penalties are ten thousand rupees or ten percent of the tax due. For fraudulent activities, the penalty equals the higher of ten thousand rupees or the tax due. Additional penalties up to twenty-five thousand rupees apply for aiding offenses or failing to comply with procedural requirements.