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of <h1>Section 72 of Model GST Law: Penalties Don't Limit Additional Legal Actions for Same Offense Under GST or Other Laws.</h1> Section 72 of the Model GST Law, 2016, states that any confiscation or penalty imposed under this Act or its rules does not preclude the imposition of additional punishments that the affected person may be liable for under this Act or any other law. This provision ensures that penalties or confiscations under the GST framework do not limit the application of other legal consequences for the same offense.
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