GST offences: graded criminal penalties and cognizability depend on quantum of tax evaded, with prior sanction required for prosecution. Section 132 prescribes a penal framework for GST offences such as issuing or using fraudulent invoices, wrongful availing of input tax credit or refunds, failure to remit collected tax, falsification of records, obstruction, dealing with liable goods, evidence tampering, and supplying false information; attempts and abetment are included. Penalties are graded by the scale of tax evaded with imprisonment and fine, repeat convictions attract enhanced punishment, certain offences are cognizable and non-bailable, most are non-cognizable and bailable, and prosecution requires the previous sanction of the Commissioner.