Section 132(2) in Telangana Goods and Services Tax Act, 2017
(2)[Where] [Substituted for the word 'If' by Act 3 of 2019, (w.e.f. 01.07.2017).] any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine.
