Section 132 - Punishment for certain offences

132. (1) 1[Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences], namely:— (a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax; (b) issues any invoice or bill without supply of goods or services o

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8 Notifications/Circulars on Section 132

228 case laws on Section 132