Telegram has started banning users for no reason these days. I have heard that from the forum and a social media group. I know a user who got a scam tag even though he did not try to sell anything or was not involved in any trading. If you hate someone and want to destroy their telegram, you can do this to damage their reputation. Of course, you will need several friends to help you down someone.
I have not heard that Telegram bans accounts. Although that is more than necessary. I will be contacted more often by some new friends, who really want to share with me very useful information and a platform where I can earn xxx% a day. I regularly report such accounts, I'm glad if they end up being banned. Also, I'm not sure how everything works, because TG accounts are linked to a mobile number.
Yeah, telegram do ban accounts, like permanently which means that the user won't be able to ever join telegram again with the same phone number, but hey, this rarely happen though, when people spam you and you report them, what happens mostly is that the reported user(s)'s account will get limited, they won't be able to post or chat in some groups, send personal messages to some people except they first get a personal message from same person, and so on and on..
Before an account will be banned permanently on telegram, there have to be a very serious offense the user in question committed.