Section 132(6) in Andhra Pradesh Goods and Services Tax Act, 2017
(6)A person shall not be prosecuted for any offence under this section except with the previous sanction of the Chief Commissioner.Explanation:- For the purposes of this section, the term "tax" shall include the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken under the provisions of this Act, the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017 and cess levied under the Goods and Services Tax (Compensation to States) Act, 2017.
