Without prejudice to the
provisions contained in the Code of Criminal Procedure, 1973 (2 of 1974), 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.
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Section 131
Confiscation Or Penalty Not to Interfere with Other Punishments.
The Central Goods and Services Tax Act, 2017