Section 131 of CGST Act 2017: Confiscation or Penalty not to Interfere with Other Punishments

Section 131 : “Confiscation or Penalty not to Interfere with Other Punishments” (CGST Act, 2017)

Provisions under Section 131 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Confiscation or Penalty not to Interfere with Other Punishments”, are as under:

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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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