Section 131
Confiscation or penalty not to interfere with other punishments.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.