Confiscation or penalty not to interfere with other punishments

0
181

Central Goods and Service Tax Act, 2017

Confiscation or penalty not to interfere with other punishments (Sec. 131)


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

  • This section clarifies that confiscation made or penalty imposed under the provisions of the Act should not prevent the infliction of any other punishment imposed under provisions of the Act or under any other law for the time being in force.

Also Read  Collection of tax at source
You must be logged in to post comments