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

Provisions under Section 131 of the CGST Act 2017 relating to “Confiscation or Penalty not to Interfere with Other Punishments”:

Section 131: Confiscation or Penalty not to Interfere with Other Punishments (CHAPTER XIX: OFFENCES AND PENALTIES) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 131 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.