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of <h1>Penalties for Tax Offenses Under Section 132 of the Maharashtra GST Act: Fines, Imprisonment, and Prosecution Guidelines</h1> Section 132 of the Maharashtra 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 up to five years, depending on the severity and amount involved. Repeat offenders face harsher penalties. Most offences are non-cognizable and bailable, except serious ones like tax evasion exceeding five hundred lakh rupees, which are cognizable and non-bailable. Prosecution requires prior approval from the Commissioner. The term 'tax' encompasses evaded taxes and wrongfully availed credits or refunds.
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