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[Cites 0, Cited by 0] [Section 132(1)] [Section 132] [Entire Act]

State of Punjab - Subsection

Section 132(1)(ii) in The Punjab Goods and Services Tax Act, 2017

(ii)in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine;