https://www.taxtmi.com/acts?id=26365 Section 132 enumerates offences under the West Bengal GST law-including invoice fraud, wrongful availment of input tax credit, failure to remit collected tax, falsification of records, obstruction of officers, dealing with confiscatable goods, evidence tampering, and supplying false information-and prescribes graded imprisonment and fines tied to the amount of tax evaded or credit/refund wrongly obtained. Certain offences are cognizable and non-bailable while others are non-cognizable and bailable; repeat convictions attract enhanced punishment, minimum imprisonment terms apply absent recorded reasons, and prior sanction of the Commissioner is required for prosecution. en-us Sat, 17 Jun 2017 15:49:18 +0530 Thu, 29 Jun 2017 18:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26365 Section 132 enumerates offences under the West Bengal GST law-including invoice fraud, wrongful availment of input tax credit, failure to remit collected tax, falsification of records, obstruction of officers, dealing with confiscatable goods, evidence tampering, and supplying false information-and prescribes graded imprisonment and fines tied to the amount of tax evaded or credit/refund wrongly obtained. Certain offences are cognizable and non-bailable while others are non-cognizable and bailable; repeat convictions attract enhanced punishment, minimum imprisonment terms apply absent recorded reasons, and prior sanction of the Commissioner is required for prosecution. Act-Rules GST - States Sat, 17 Jun 2017 15:49:18 +0530 https://www.taxtmi.com/acts?id=26365