THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
OFFENCES AND PENALTIES
Section 131:
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.