Section 131 of CGST Act, 2017 – Confiscation or penalty not to interfere with other punishments

The Central Goods and Services Tax Act, 2017

Chapter-XIX Offences and Penalties

Section 131: Confiscation or penalty not to interfere with other punishments.

131. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].