Confiscation & Penalties | Section 131 | CGST ACT 2017

Section 131 of the CGST Act: Confiscation or penalty not to interfere with other punishments—

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.