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of <h1>Section 122 of Kerala GST Ordinance: Penalties for Tax Offenses, Fraudulent Claims, and Obstructing Tax Officers Explained.</h1> Section 122 of the Kerala Goods and Services Tax Ordinance, 2017 outlines penalties for various tax-related offenses. These include supplying goods or services without proper invoicing, failing to pay collected taxes to the government, fraudulent tax credit claims, and obstructing tax officers. Penalties range from ten thousand rupees to an amount equivalent to the tax evaded, whichever is higher. Additional penalties apply for aiding offenses, dealing with confiscated goods, or failing to comply with summonses, which can extend up to twenty-five thousand rupees. The penalties vary depending on whether the offense involves fraud or willful misstatements.
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