Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 132(1)] [Section 132] [Entire Act] State of Punjab - Subsection Section 132(1)(l) in The Punjab Goods and Services Tax Act, 2017 (l)attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) to (k) of this section,