Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 132 of Nagaland GST Act: Penalties for Tax Offences, Including Fraudulent Invoices and Unpaid Taxes, Up to 5 Years Jail.</h1> Section 132 of the Nagaland Goods and Services Tax Act, 2017, outlines punishments for various tax-related offences. These include supplying goods or services without invoices, issuing invoices without actual supply, fraudulent tax credit claims, and failure to remit collected taxes to the government. Penalties vary based on the amount of tax involved, ranging from imprisonment up to five years and fines. Repeat offenders face harsher penalties. Most offences are non-cognizable and bailable, except for serious violations. Prosecution requires prior approval from the Commissioner, and 'tax' includes evaded amounts and wrongful claims under related GST Acts.
TaxTMI 
TaxTMI 
