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of <h1>Section 132: Penalties for Tax Offences Including Fraudulent Claims and Obstruction; Imprisonment Up to Five Years Possible.</h1> Section 132 of the Orissa Goods and Services Tax Act, 2017, outlines penalties for various tax-related offences. These include supplying goods or services without invoices, issuing invoices without actual supply, fraudulent tax credit claims, and obstructing tax officers. Penalties range from fines to imprisonment, depending on the severity and monetary value involved, with imprisonment terms extending up to five years for serious violations. Repeat offenders face harsher penalties. Most offences are non-cognizable and bailable, except certain serious ones, which are cognizable and non-bailable. Prosecution requires prior sanction from the Commissioner. The term 'tax' encompasses evaded tax, wrongly availed input tax credit, or refunds.
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